IRS Letter 227-N: Employer Payment Result After Appeals
Compare the result with your Appeals documents and retain the complete file.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
Notice
Letter 227-N
Urgency
Informational
Deadline
Keep with your Appeals records
Your first move
Compare the result with your Appeals documents and retain the complete file.
The Appeals result is recorded
Letter 227-N reports the ESRP outcome after Appeals. No reply is required.
Check the paperwork
Compare the entity, year, and figures with the Appeals documents you retained. Keep the correspondence in a single file rather than discarding the earlier proposal when the new letter arrives.
If something appears inconsistent, contact the professional who handled your Appeals matter. That person can compare the letter with the actual case record. Keep payment records separate enough to show clearly what was agreed, what was billed, and what was paid.
Want a second set of eyes on this letter?
Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.