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Home > Notices > Letter 3820
Published:   |   Last Updated: October 9, 2024

Letter 3820

Appeals Received Your Offer in Compromise and We Can Consider It

Appeals Face-to-Face/Telephone Conference Letter

Where am I on the Roadmap?

Overview

You will receive this letter from the Independent Office of Appeals (Appeals) as an acknowledgement that your Offer in Compromise (OIC) has met the standards for processing your OIC. The Appeals hearing officer who conducted your Collection Due Process (CDP) hearing will remain assigned to your CDP case.

I need more information

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What does this letter mean to me?

This letter is sent to you when Appeals has decided your OIC meets the standards for processing. The OIC application fee and your partial payment to your taxes have been applied. Appeals will ask the Collection office to make a recommendation concerning the acceptability of your offer.  The Collection office may contact you and may request supporting financial information or tax return information from you to assist Appeals in its determination.

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

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How did I get here?

You owe tax and did not pay the liability. You filed a CDP hearing and submitted an Offer in Compromise as an alternative to collection.

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

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What are my next steps?

The letter will have instructions on what to expect and how to respond. If you have any questions, you can call the person listed at the top of your letter.  

If you chose the Periodic Payment option on Form 656, Offer in Compromise, the remaining balance after your initial payment must be paid within 24 months, according to your proposed offer terms. Under the Periodic Payment option, you must continue to make all subsequent payments while the IRS is evaluating your offer, or the IRS will consider your offer withdrawn. 

IRS Collection or Appeals may request additional supporting information. You must provide the additional information by the specified deadline or request additional time.  If you do not provide the requested information timely, your offer maybe returned to you. 

Where can I get additional help?

Publication 594

The IRS Collection Process 

Download

Publication 1660

Collection Appeal Rights 

Download

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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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