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Published:   |   Last Updated: October 18, 2024

Letter 4993

Appeals Transfer Letter

Appeals Face-to-Face/Telephone Conference Letter

Where am I on the Roadmap?

Overview

This letter advises you that your appeals case will be transferred and an Appeals Officer will contact you  You should be contacted within 60 days from the date of the letter. The notice or letter may include additional topics that have not yet been covered here.

I need more information

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What does this mean to me?

This letter is sent to you as part of the Collection Due Process (CDP) or Equivalent Hearing requests and/or appeal of an offer in compromise rejection. This letter is in response to your timely completion and submission of Form 12153, Request for a Collection Due Process or Equivalent Hearing and advises you of the transfer of the case to another location.

See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.

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How did I get here?

You received various notices or letters from the IRS requesting payment for the balance due and the tax debt remained unpaid. You requested an appeal. Appeals is advising you that your case is being transferred.

Generally, the IRS will stop enforcement action while a hearing or appeal is pending.

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Read the Letter

The letter advises you that an Appeals Officer will contact you about the resolution of your case within 60 days from the date of the letter. If you are not timely contacted, you may call the person named in the letter or the Appeals customer service line.

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Prepare your response

You should be prepared to explain why you disagree with the collection action and propose a collection alternative or remedy for satisfying the tax liability or lien release. You should have substantiating documentation of any issues you wish to discuss, including proof of current income and expenses.

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Additional Options

If you think you’ll have trouble paying your taxes or the Notice of Federal Tax Lien filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.

Where can I get additional help?

Publication 594

The IRS Collection Process

Download

Publication 1660

Collection Appeal Rights

Download

General Resources

Understanding your notice or letter

Get Help topics

Browse common tax issues and situations at TAS Get Help

If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).

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Did you know there is a Taxpayer Bill of Rights?

The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.

It is also what guides the advocacy work we do for taxpayers.

Read more about your rights