An official website of the U.S. Gov An official website of the U.S. GovCenters to provide in-person tax law assistance to a taxpayer during the filing season that require an appointment.
Free online resources available to taxpayers to prepare their tax returns.
Software used by taxpayers to prepare and file individual income tax returns for free.
Available for Collection cases; taxpayer cannot go to tax court if they disagree with the Appeals decision.
A taxpayer and the IRS agree the tax is owed but a taxpayer cannot pay due to their current financial situation.
Available for Collection cases, a taxpayer can request Appeals conference before or after collection action is taken but cannot go to tax court if they disagree with the Appeals decision.
A tax return has met all the requirements and is accepted for processing.
The IRS assesses any applicable tax, penalty, and interest owed by the taxpayer.
A taxpayer’s opportunity to contest Appeals determination before tax court.
Consideration of risks to the government when considering a tax determination.
Claim filed by a taxpayer on an amended return showing an overpayment of tax.
Conference with a technical Appeals employee to discuss IRS actions to resolve the tax liability.
A taxpayer disagrees with the changes from an audit or IRS-created tax return.
Options for resolving balance due accounts and delinquent tax returns.
Adjustment made to an account, increasing or decreasing tax, penalties, or interest.
Letter issued to the taxpayer providing 90 days to file petition in the U.S. Tax Court for review.
Appeals issues Letter 1277 to inform you that your request for penalty adjustment is either partially accepted or fully denied.
This letter is used to notify you that your case is being closed. The IRS Independent Office of Appeals (Appeals) approved the settlement reached.
