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Letter 966

Conference Letter Non-Docketed Case

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Letter 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. 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.

What are my next steps?

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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.

Where can I get additional help?

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 970, Conference Invitation Docketed Case;
  • Letter 965, Conference Scheduled Non-Docketed Case;
  • Letter 3791, Appeals Conference for Innocent Spouse relief for Non-Requesting Spouse Allowing for Information or Conference;
  • Letter 3792, Appeals Innocent Spouse Case Letter to Requesting Spouse Allowing for Information or Conference;
  • Letter 5248, Introduction to Rapid Appeals Process;
  • Letter 4448, Fast Track Settlement Agenda
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Where am I in the tax system?

Conference Letter Non-Docketed Case, Letter 966