The Independent Office of Appeals, after reviewing your evidence and arguments supporting your penalty abatement request, have agreed to adjust the penalties assessed against you and have sent you a Letter 1278.
You appealed a decision made by the IRS and Appeals agreed with you. Appeals agreed to adjust the penalties assessed against you and will make the necessary changes to your tax account
You filed a claim for refund and/or request for abatement. The IRS disallowed your claim and/or abatement. You filed a protest requesting Appeals to make a determine based on evidence and arguments you submitted. Appeals reviewed the information you submitted and agreed to allow the full amount of your claim for refund and/or request for abatement
You do not need to take any action, as the IRS will make the necessary adjustments to your account and send you a notice that explains the adjustments.
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:
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.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
Get Help topics
Browse common tax issues and situations at TAS Get Help
If you still need help
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).
View our Interactive Tax Map
Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.
Taxpayer Roadmap
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.
