Letter 5208, Notification of Appeals Referral Investigation, tells you that the IRS Independent Office of Appeals has sent information you provided during your hearing back to the collection function to be secured or verified. Appeals uses this process, called an Appeals Referral Investigation, because a hearing file that lacks documentation cannot simply be returned to Collection. The hearing officer needs Collection's help to evaluate it.
What Gets Referred
Common examples include verifying the value of an asset, confirming income or expenses on a collection information statement, investigating a new offer in compromise, or checking a fact the hearing officer cannot confirm from the file. Collection reports back to Appeals. Appeals still makes the determination.
What You Should Do
Expect contact from a revenue officer or another collection employee. Respond promptly and completely. The results of the investigation become part of the record your case is decided on, and part of the record a Tax Court judge reviews if you petition later. Keep copies of everything you provide.
Your hearing is still open while the referral is pending. Do not assume silence means the case is over.
If you received Letter 5208, call us at (813) 229-7100.