An official website of the U.S. Gov An official website of the U.S. GovYou 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.
The Refund Statute Expiration Date (RSED) is the end of the time period in which a taxpayer can make a claim with IRS for a credit or refund for a specific tax year(s).
For many Americans, starting a business represents independence, opportunity, and the chance to contribute to their communities. But before they can open a bank account, hire employees, or file taxes, they need one thing from the IRS: an Employer Identification Number (EIN).
Unfortunately, too many taxpayers encounter obstacles in obtaining an EIN. The process, which should be straightforward, can be marred by delays, technical glitches, and inconsistent procedures that frustrate both taxpayers and tax professionals.
As we all start to gather for the holidays, we at the Taxpayer Advocate Service (TAS) want to wish everyone a happy, healthy, and safe holiday season.
This is the first notice of taxa payment due resulting from not having minimum essential health coverage for you and, if applicable, your dependents. This payment is commonly referred to as the shared responsibility payment (SRP).
A payment was applied to your account.
These letters entitle you to request a Collection Appeal Program (CAP) appeal because you have property subject to collection action and received a collection action notice or warning of collection action.
This form is used by Appeals to memorialize an agreement reached in a Collection Due Process (CDP) case.
National Taxpayer Advocate delivers Annual Report to Congress; focuses on taxpayer impact of processing and refund delays
For 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
