Popular search terms:
Published:   |   Last Updated: July 18, 2023

Letter 4993

Appeals Transfer Letter

Appeals Face-to-Face/Telephone Conference Letter

View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.

Show on Roadmap
Taxpayer Roadmap with folded image in front

Letter Overview

You will receive this letter from the Independent Office of Appeals (Appeals) as an acknowledgement of the Collection Due Process and/or offer in compromise hearing request. This letter advises you that an Appeals Officer will contact you about the resolution of your case. You should be contacted within 60 days from the date of the letter. The letter may also advise of reassignment of your case to a different office location.

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this letter mean to me?

These letters are 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 letters is in response to your timely completion and submission of Form 12153, Request for a Collection Due Process or Equivalent Hearing. This letter acknowledge the assigned Appeals Officer and advise of the transfer of the case to another location.

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

How did I get here?

You owe tax and did not pay the liability after several attempts by the IRS to collect it. You may have submitted an offer in compromise and it was rejected and you disagree with that rejection. You timely completed and submitted Form 12153 to request a CDP hearing and/or appeal of the rejection of your offer in compromise.

Most times, this will stop enforcement action from proceeding while a hearing or appeal is pending.

What are my next steps?


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.


Prepare your response

You should be prepared to explain why you disagree with the rejection of your offer in compromise and/or 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.

Where can I get additional help?

Your 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.

Understanding your notice or letter

Get Help topics

Browse common tax issues and situations at Get Help on the TAS website.

  • Levies on TAS website’s Get Help section
  • Liens on the Taxpayer Advocate Service (TAS) website’s Get Help section

If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.

Related Letters

Letter 4837, Appeals Received Your Request for a Collection Due Process Hearing
Letter 3820, Appeals Received Your Offer in Compromise and We Can Consider It
Letter 3846, Appeals Received Your Request for a Collection Due Process Hearing containing both frivolous and non-frivolous issue
Letter 4380, Appeals Received Your Request for a Collection Due Process and/or Equivalent Hearing
Letter 4993, Appeals Transfer Letter


Where am I in the tax system?

Face-to-Face/Telephone Conference Letter 4993

Taxpayer Requests:

  • CDP hearing (within 30 days);
  • Equivalent Hearing (within 1 year); or
  • Collection Appeals Program (CAP).