Your delegate’s letter stated that my request was denied because I failed to hold a
discussion with the Collection employee handling my case before requesting an appeals
conference. If the IRS would like to meet with me prior to the appeals conference, that is
perfectly acceptable to me. I was previously unaware of the requirement for the discussion prior
to my appeal being granted. Pursuant to the policies of your agency, I must insist that all of my
due process rights in this matter be preserved and I be given an opportunity to discuss my case as
well as perfect my «App_Req_Date», appeal request (if appropriate) before any further collection
actions take place.
In the interests of maintaining a record of our discussion, I hereby request a meeting in an
IRS office rather than a telephone conference. I will plan to bring two witnesses and tape record
the proceedings. I will leave it to your judgment to propose a mutually acceptable date and
location where the meeting will be held. Please do not misconstrue this request to be an attempt
to unnecessarily delay the collection process or any lawful function of your agency.