Interest and applicable penalties continue to accrue on your balance due until the IRS receives your full payment. If you haven’t paid the balance due in full, you can send your payment to the Service Center address shown on your notice. Please make your check, money order or cashier’s check payable to the U.S. Treasury. Learn more on installment agreements and online payment agreements.

You filed a claim for refund and or request for abatement of penalties proposed by the IRS. The IRS fully or partially disallowed your claim or abatement. You filed a protest requesting Appeals make a determination based on evidence and arguments you submitted.

If you disagree with Appeals determination, you can continue your appeal by filing suit with either a United States District Court or the United States Court of Federal Claims. Before you file a suit, you must:

• Pay the balance due in full.
• File a claim on Form 843, Claim for Refund and Request for Abatement, with a statement requesting your claim be immediately disallowed, with the Service Center that processed the applicable return.

The Service Center will send you a formal notice disallowing your claim, and you’ll generally have two years from the date of this formal claim disallowance to file your suit.

At the conclusion of the Appeals process, an authorized vendor may contact you to perform an Appeals customer satisfaction survey. Your participation is voluntary, and the survey will not ask for personal or financial information of any kind.

If you have formally submitted a request for an appeal and need to check on the status of your request, you can reach us at 855-865-3401.

Leave a message with:

• your name,
• tax ID number,
• a callback number,
• and the nature of your request.

We’ll research the status of the case and return your call within 48 hours. If we haven’t received your case yet, you won’t receive a call back from us. If you don’t hear back from us or are unsure if your request for an appeal has been forwarded, please directly contact the person with whom you were last involved (examiner or collection officer). They will be better equipped to answer your questions with respect to your appeal request. For more information on submitting an appeal, please refer to Protests on page 3 of Publication 5 for more information on how to request an administrative appeal.