What This Notice Means

Your case has arrived at the IRS Independent Office of Appeals. Individuals get the CP400. Businesses get the CP401. Both say the same thing.

Appeals is an independent function inside the IRS. It looks at the facts and the law in your case and tries to settle your dispute. That makes it a different conversation than the one you had with the examiner or collection employee.

What Happens Next

You'll be contacted within 45 or 60 days, depending on your type of case. Your assigned Appeals Officer will reach out by letter or phone to schedule the date and time of your appeals conference.

If you haven't heard from Appeals within the timeframe in your letter, call the Appeals Customer Service line to ask about your case.

How to Prepare

  • Pull together your protest or appeal request and everything you sent with it.
  • Organize the documents that support your position. Appeals decides on facts and law.
  • Know exactly what you're disputing and what outcome you want.
  • Make sure any representative has a current Form 2848 on file.

The IRS publishes guides that match the type of case:

  • Publication 5 covers appeal rights and how to protest an examination report.
  • Publication 556 covers examinations, appeal rights, and refund claims.
  • Publication 1660 covers Collection Due Process and the Collection Appeals Program.
  • Publication 4167 covers Fast Track Mediation, Fast Track Settlement, and Post-Appeals Mediation.
  • Publication 4227 gives an overview of the appeals process.

Why This Stage Matters

Appeals is often the best shot at resolving a dispute without going to court. The conference is where you make your case. Show up prepared, with your documents and your argument in order. A well-built file gets taken seriously.

If your case is headed to an Appeals conference and you want an experienced advocate in the room, call us at (813) 229-7100.