IRS NOTICE REFERENCE
Letter 970
Appeals has received your case and has scheduled a meeting by phone or face-to-face conference with an Appeals Officer. These letters are issued in docketed (tax cases assigned a docket number in the U.S. Tax Court) and …
General information only. Not legal or tax advice.
Notice details
- Notice code
- Letter 970-L
- Category
- Appeals and collection due process
- Severity tier
- Tier 3 — Time-sensitive response. The notice carries a response deadline or may affect account standing if ignored.
- Governing law
- §6320; §6330 (Internal Revenue Code sections)
- Source
- IRS Taxpayer Advocate Service
What this notice is
Appeals has received your case and has scheduled a meeting by phone or face-to-face conference with an Appeals Officer. These letters are issued in docketed (tax cases assigned a docket number in the U.S. Tax Court) and non-docketed cases (tax court petition has not been filed). The IRS Office of Chief Counsel may refer a docketed case to Appeals for consideration and then Appeals has exclusive authority to settle the case.
Source: IRS Taxpayer Advocate Service. Reproduced for reference. General information — not legal or tax advice.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.1.9 — 5.1.9 Collection Appeal Rights
- IRM 5.19.8 — 5.19.8 Collection Appeal Rights
- IRM 5.12.6 — 5.12.6 Appeals Processes Involving Liens
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.taxpayeradvocate.irs.gov/notices/letter-970-litigation/
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
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