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Home > Notices > Letter 965
Published:   |   Last Updated: August 9, 2024

Letter 965

Conference Scheduled Non-Docketed Case

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Overview
The IRS Independent Office of Appeals (Appeals) serves as the administrative forum for any taxpayer contesting an IRS compliance action. If the IRS’s position is adverse to the taxpayer, Appeals is authorized to partially or fully concede the issue(s) in the taxpayer’s case based on the hazards of litigation. This  letter informs you that an informal conference has been scheduled per your request and provide the date, time and location, if a face-to-face meeting has been scheduled. The letters also include what you should do if you plan to introduce new evidence or be represented.

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What does this mean to me?

Appeals has received your case and has scheduled a meeting by phone or face-to-face conference with an Appeals Officer. These letters are issued in docketed (tax cases assigned a docket number in the U.S. Tax Court) and non-docketed cases (tax court petition has not been filed). The IRS Office of Chief Counsel may refer a docketed case to Appeals for consideration and then Appeals has exclusive authority to settle the case.

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How did I get here?

The IRS proposed changes to your return or didn’t accept your claim for refund or credit. You don’t agree with some or all the proposed changes or with a disallowed claim for a refund or credit. Subsequently, you requested a conference with Appeals. Alternatively, you filed a petition in the U.S. Tax Court, and the IRS Office of Chief Counsel referred your docketed case to Appeals for consideration.

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It is your responsibility to:

  • Let Appeals know the best time and method to contact you;
  • Listen to the explanation of your appeal rights and the Appeals process;
  • Submit a statement that includes a list of all IRS positions with which you disagree and how you understand the facts and law for each issue;
  • Tell Appeals how you think your case should be resolved;
  • Assist Appeals in promptly and accurately resolving your case by attending meetings and conferences when scheduled and promptly responding to any requests for additional information or documentation.
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Online Resources

Where can I get additional help?

Publication 4227

Overview of the Appeals Process Brochure

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Publication 5

Your Appeal Rights and How To Prepare a Protest If You Don't Agree

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Publication 1

Your Rights As a Taxpayer

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General Resources

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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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