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Home > Notices > Letter 4837
Published:   |   Last Updated: October 17, 2024

Letter 4837

Appeals Received Your Request for a Collection Due Process Hearing

Appeals Face-to-Face/Telephone Conference Letter

Where am I on the Roadmap?

Overview

You will receive this letter from Appeals as an acknowledgement of the Collection Due Process (CDP) and/or Equivalent Hearing (EH) request. This is the first step in the appeals process, informing you about a conference, acknowledging the assigned Appeals Officer, and affording you the opportunity to state why you disagree with the collection action taken by Compliance and request a collection alternative to resolve the tax liability. It also informs you of Appeals’ responsibilities during the hearing.

I need more information

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What does this mean to me?

This letter is sent to you as part of the CDP or EH requests. This letter is sent in response to your timely completion and submission of Form 12153, Request for a Collection Due Process or Equivalent Hearing. This letter acknowledges the assigned Appeals Officer and advises of the conference date and time of your hearing request. It will inform you of the Independent Office of Appeals (Appeals) responsibilities during the hearing.

See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.

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How did I get here?

You have a balance owed on your tax account. You disagreed with the proposed collection action or the collection action taken, and you want to discuss alternative collection action. You timely completed and submitted Form 12153 to request a CDP hearing and/or EH.

Most times, this will stop enforcement action from proceeding while a hearing or appeal is pending.

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Read the Letter

The letter will have instructions on how to respond, including the date and time for a scheduled conference and documents to support your proposed collection alternative. Instructions will be provided on how to reschedule the conference or request an in-person, telephone, or correspondence interview.

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Prepare your response

You should be prepared to explain why you disagree with the collection action and propose a collection alternative or remedy for satisfying the tax liability or lien release. You should have substantiating documentation of any issues you wish to discuss, including proof of current income and expenses.

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Additional Options

If you think you’ll have trouble paying your taxes or the Notice of Federal Tax Lien filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.

Where can I get additional help?

Publication 594

The IRS Collection Process

Download

Publication 1660

Collection Appeal Rights

Download

General Resources

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The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).

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