The Internal Revenue Service Independent Office of Appeals (IRS Appeals) is the administrative forum for taxpayers to attempt to resolve tax disputes prior to litigation. Subject to certain exceptions, taxpayers can file a protest and have their dispute heard by IRS Appeals after adjustments are proposed at the examination level. Almost all disputes are resolved at the IRS Appeals level.
After a protest is submitted challenging the proposed adjustments, IRS Appeals will contact the taxpayer. This is accomplished through an initial contact letter, which provides general information on what to expect at IRS Appeals. Read more: https://www.natlawreview.com/article/irs-appeals-revises-initial-contact-letter