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. These letters inform 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.

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

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.

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.