en An official website of the United States Government (NON-Prod - Development Environment)
Popular search terms:

Letter 3324

Taxpayer Protest 30 Day Letter: Letter 3324, Proposal to Taxpayer Requesting Penalty Appeal

View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.

Show on Roadmap

Important

This is a 30 day notice, please enter the date of your notice so we can help you determine how much time you have left to pay

You have [days number] days remaining to remit payment.

Please send payment immadiately or contact the IRS at 1-877-777-4778

You are [days number] late to remit payment.

Please send payment immadiately or contact the IRS at 1-877-777-4778

Letter Overview

This letter is used in Appeals as an acknowledgement and conference letter based on your appeal of an IRS determination.  It may include case specific information, provide a preliminary review summary, identify items to provide in advance to the Appeals technical employee and provide information on obtaining representation.

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this mean to me?

The IRS’s has sent your case to the Independent Office of Appeals based on your written request for a conference.

How did I get here?

The IRS proposed changes to your return or didn’t accept your claim for refund or credit.  You don’t agree with some or all the proposed changes or with a disallowed claim for a refund or credit. Therefore, you requested a conference with Appeals.

What are my next steps?

Be prepared to discuss all the IRS positions with which you disagree and how you understand the facts and law for each issue.  Promptly respond to any requests for additional information or documentation.

Where can I get additional help?

Understanding your notice or letter

If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit dev.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.

Related Letters

  • Letter 5157, Non-docketed Acknowledgement & Conference
  • Letter 4365, Fast Track Settlement Acknowledgement
  • Letter 3792, Appeals Innocent Spouse Case Letter to Requesting Spouse Allowing for Information or Conference
  • Letter 4993, Appeals Transfer

Taxpayer Rights

The Right to Appeal an IRS Decision in an Independent Forum

Taxpayer Rights
icon

Taxpayer Protest 30 Day Letter:

Letter 3324, Proposal to Taxpayer Requesting Penalty Appeal