A pre-assessment conference with IRS. Once employers respond to the 226J Letters, the IRS will follow up with yet another letter, part of its 227 Series for which the agency has created five different letters. If you still disagree with the IRS, you can request a pre-assessment conference with the IRS Office of Appeals. Like the initial letter, the 227 Series will provide detailed instructions. Plus, the IRS’ website also offers “Publication 5, Your Appeal Rights and How To Prepare a Protest if You Don’t Agree,” which includes detailed instructions on all types of appeals.