November 2025 — Appeals resumption FAQs

Q1. How soon will Appeals conferences resume? (added Nov. 19, 2025)

A1. Appeals is actively working to reopen and process your case. Once Appeals Officers have reviewed mail, voice messages, the status of their assigned inventory and completed administrative tasks to restart operations, they will contact you as soon as possible with an update on your case status. For urgent questions or concerns, please reach out to your Appeals Officer or call our customer service line at 855-865-3401.

Q2. My Appeals conference was cancelled prior to the shutdown. When will it be rescheduled? (added Nov. 19, 2025)

A2. After completing the assessment of their assigned inventory, your Appeals Officer will reach out to you to reschedule your conference.  For urgent questions or concerns, please reach out to your Appeals Officer or call our customer service line at 855-865-3401.

Q3. My Appeals conference was scheduled for one of the days when the government was shutdown. I have not heard from my Appeals Officer. What should I do? (added Nov. 19, 2025)

A3. Since your Appeals Officer was furloughed during the shutdown, they were prohibited from performing their duties. Once your Appeals Officer has completed a review of their inventory, they will reach out to you to reschedule your conference.

Q4. I left a message for my Appeals Officer but have not received a call back. (added Nov. 19, 2025)

A4. Since your Appeals Officer was furloughed during the shutdown, they were prohibited from performing their duties. Upon their return, your Appeals Officer will assess the status of their inventory.  Your assigned Appeals Officer will contact you soon with an update on your case status. If you have not heard after several days, place another call to the Appeals Officer. For urgent questions or concerns, please reach out to the manager listed in your initial letter or call our customer service line at 855-865-3401.

Q5. When can I call my Appeals Officer to discuss my case? (added Nov. 19, 2025)

A5. Each Appeals Officer will reach out to their assigned taxpayers after assessing the status of their assigned inventory. In the meantime, you can reach out to your Appeals Officer during normal business hours or call our customer service line at 855-865-3401.

Q6. I received correspondence from my Appeals Officer giving me a deadline to respond.  I was unable to respond due to the shutdown. How should I proceed? (added Nov. 19, 2025)

A6. If you have additional information, you should send the information to your Appeals Officer immediately and call them to discuss options.  Your Appeals Officer will also be reaching out to you to re-establish contact before they take additional actions on your case.  At that time, they will discuss any information still needed. 

Q7. I received a Statutory Notice of Deficiency during the shutdown. What should I do? (added Nov. 19, 2025)

A7. On cases where Appeals issued a Statutory Notice of Deficiency, the notice sets forth the time parameters you have to petition the Tax Court if you want to protest the adjustments. Please review this carefully. If you agree with the adjustments, you can sign and return it to the Appeals Officer. If you feel you received the Notice of Deficiency in error, you should contact the Appeals Officer immediately.

Q8. I requested an Appeals conference but have not heard from Appeals. (added Nov. 19, 2025)

A8. If you submitted a request for Appeals consideration on your case, contact the IRS office that offered the Appeals request for an update on the status. If the IRS office states that your request was sent to the Independent Office of Appeals and you have not received anything from Appeals after 60 days after the government has reopened, call Appeals Customer Service at 855-865-3401. 

Q9. I filed a petition with the Tax Court during the government shutdown. What happens next? (added Nov. 19, 2025)

A9. We recognize it may take time for the Tax Court to work through its backlog of petitions needed to be served on the IRS. You should check with the Tax Court’s website for the latest updates and news from the court.

Q10. I received a Form 872, Consent to Extend the Time to Assess Tax, from my Appeals Officer. It was mailed prior to the shutdown, but I received it after the shutdown started. What are my options? (added Nov. 19, 2025)

A10. The Form 872, Consent to Extend the Time to Assess Tax, was solicited to allow additional time for you and your Appeals Officer to address issues still open in the Appeals conference. Included with Form 872 you should have also received Publication 1035 PDF which provides guidance and explains your options. If you have additional questions beyond those in the publication, you should contact your assigned Appeals Officer. 

Q11. I received a CP400 or CP401 notice saying I will be contacted within 45 or 60 days depending on the type of my case. In light of the lapse of funding, will I still hear from Appeals within 60 days?  (added Nov. 19, 2025)

A11. If you received a CP400 or CP401 notice during the lapse in government funding saying your case has been received in Appeals, please be advised that case assignments may be delayed beyond the timeframe anticipated in the notice. An Appeals officer will contact you once your case has been assigned.