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.

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.

• 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.

• About Your Appeals Process
• Forms and Publications About Your Appeal Rights