The LTR 96 is an acknowledgment from the IRS Office of Appeals confirming they've received your case. It's administrative correspondence. It doesn't resolve anything. It simply tells you that your protest, CDP hearing request, or other appeal has been received and assigned.
What It Means
Your case is in the Appeals pipeline. An Appeals Officer or Settlement Officer will be assigned (or has been assigned) to review your case. The next piece of correspondence you receive will be either a request for additional information, a scheduling letter for your conference, or a determination letter with the outcome.
What to Do
File the LTR 96 with your case records. Note the Appeals Office address and any case or reference numbers. Don't assume the acknowledgment means resolution is imminent. Appeals cases can take 6 to 12 months or longer depending on complexity and workload.
If you have a CDP case, collection activity should be suspended while Appeals has the case (for timely CDP requests). If collection activity continues despite the pending appeal, contact Appeals and reference the LTR 96.
Continue gathering documentation to support your position. When the Appeals Officer contacts you, being prepared with a complete file produces better outcomes than scrambling to assemble documents at the last minute.
If you have questions about your Appeals case, call us at (813) 229-7100.