The LTR 3311 is the Appeals Officer's decision on your case. For CDP cases, this is the Notice of Determination. For exam appeals, it may be the Appeals settlement or the notice that Appeals sustained the examination's position. The letter explains the outcome and your next steps.
If You Agree
If the Appeals decision is acceptable, sign any agreement forms included and return them. For exam cases, the agreed adjustments will be assessed. For collection cases, the agreed collection alternative (installment agreement, OIC, CNC) will be implemented.
If You Disagree — CDP Cases
For CDP cases, you have 30 days from the date of the Notice of Determination to petition the United States Tax Court for judicial review under IRC Section 6330(d). This is your right to have a judge review the Appeals Officer's decision. The petition must be filed within 30 days. Miss this deadline and judicial review is lost.
While the Tax Court case is pending, collection activity remains suspended (for timely CDP requests). This can provide additional months or years of protection while the case works through the court system.
If You Disagree — Exam Cases
For exam appeals that didn't result in agreement, the IRS will typically issue a statutory notice of deficiency (LTR 3219), giving you 90 days to petition Tax Court. Appeals can also close the case and return it to examination for further development.
Review the Reasoning
The decision letter should explain the Appeals Officer's reasoning. Understanding why they decided the way they did helps you evaluate whether further challenge (Tax Court) is worthwhile. If Appeals weighed the evidence and law carefully and reached a defensible conclusion, Tax Court may reach the same result. If Appeals made factual or legal errors, Tax Court review could produce a different outcome.
If you've received an Appeals decision and are considering Tax Court, call us at (813) 229-7100. The 30-day deadline for CDP cases is firm.