An official website of the U.S. Gov An official website of the U.S. GovFor years, I have urged the IRS Independent Office of Appeals (Appeals) to provide taxpayers with a copy of the Appeals Case Memorandum (ACM) at the conclusion of every case. Appeals routinely shares the ACM, which explains how and why an Appeals Officer came to a final determination, with IRS compliance personnel but historically has not done so with the taxpayer in Examination Appeal cases. As the National Taxpayer Advocate, I have raised this issue in multiple Annual Reports to Congress and in this blog, emphasizing that withholding the ACM from taxpayers undermines both the independence and transparency of Appeals.
In December 2020, we redesigned our website, and I am excited to share our continued commitment to advocacy by providing our website in Spanish.
National Taxpayer Advocate delivers Annual Report to Congress; finds taxpayer service was strong in 2025 but foresees challenges for taxpayers who encounter problems in 2026
A taxpayer requests refund/abatement of interest, penalties, overpaid tax, and/or additional tax.
IRS is actively working to collect taxpayers’ overdue tax balance and secure delinquent past year(s) tax returns.
You submitted a written request for a Collection Due Process (CDP)equivalent hearing, most likely by using the Form 12153, Request for Collection Due Process or Equivalent Hearing. Appeals made a decision and you agreed with the decision.
This letter is used in Appeals as an acknowledgement and conference letter based on your appeal of an IRS determination. It may include case specific information, provide a preliminary review summary, identify items to provide in advance to the Appeals technical employee and provide information on obtaining representation.
A payment was applied to your account.
The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed.
Initial Contact to Resolve Discrepancy Between Income, Credits, and/or Deductions Claimed on Return & Those Reported by Payer
As we celebrate Public Service Recognition Week, I want to personally acknowledge and honor the many men and women who serve our nation, specifically our TAS and IRS employees – those at the heart of serving millions of taxpayers each year.
