Letter 4837, Substantive Contact Uniform Acknowledgement, is the letter most people receive after filing a timely Collection Due Process hearing request. It means your case has reached the IRS Independent Office of Appeals and a hearing officer has been assigned. The letter schedules a telephone conference, tells you how to ask for an in-person conference instead, and lists the information Appeals needs from you before the conference.
The Document List Is the Whole Game
If you asked for an installment agreement, an offer in compromise, or currently not collectible status, Appeals will usually ask for a completed Form 433-A or 433-F with supporting bank statements, pay stubs, and expense records. It will often ask for proof that all required returns are filed and that current-year estimated payments or withholding are in place. A hearing officer cannot approve a collection alternative for a taxpayer who is not in filing compliance.
Send exactly what is listed, organized the way it is listed, by the date on the letter. If you cannot meet the date, call the hearing officer before it passes and ask for more time. Reasonable extensions are routinely granted when requested in advance.
What Happens If You Ignore It
If you do not respond, Appeals sends Letter 4000, the Last Opportunity Letter. If that is ignored too, the hearing officer issues a Notice of Determination sustaining the levy or lien based on whatever is in the file. You keep the right to petition Tax Court, but the court reviews the record Appeals had. An empty record loses.
The Conference Itself
Most CDP conferences are short telephone calls. The hearing officer verifies that the IRS followed the required procedures, discusses the issues you raised, and evaluates any collection alternative you proposed. Have your numbers ready and know what you are asking for before the call starts.
If you received Letter 4837, call us at (813) 229-7100. We prepare CDP submissions and handle the conference with Appeals.