Requesting an appeal

After you determine you meet the criteria for an appeal, (considering an appeal) you may request an appeal by filing a written protest. Complete your protest and mail it to the IRS address on the letter that explains your appeal rights. Don’t send your protest directly to the IRS Independent Office of Appeals (Appeals); this will only delay the process and may prevent Appeals from considering your case.

Before sending your case to Appeals, the IRS Examination or Collection office that made a tax assessment or initiated collection action will consider your protest and attempt to resolve the disputed tax issues. If that office can’t resolve your issues, they will forward your case to Appeals for consideration.

When you come to Appeals, you may represent yourself or have a professional represent you. Your representative must be:

• An attorney
• A certified public accountant, or
• An enrolled agent authorized to practice before the IRS

See Publication 947, Practice before IRS and Power of Attorney PDF , for information regarding other individuals who may serve as representatives. If you want your representative to talk to us without you, you must provide us with a copy of a completed power of attorney Form 2848, Power of Attorney and Declaration of Representative PDF .

File a protest

We require a formal written protest to request an Appeals conference, unless you qualify under the Small Case Request procedures discussed below. For information on filing a formal written protest or a Small Case Request, refer to Publication 5, Your Appeal Rights and How To Prepare a Protest If You Disagree PDF

Note: If you disagree with a lien, levy, seizure or a denial, modification or termination of an installment agreement, see Publication 1660, Collection Appeal Rights PDF , for information on filing your protest.

You must send your formal written protest within the time limit specified in the letter that offers you the right to appeal the proposed changes. Generally, the time limit is 30 days from the date of the letter.

How to file a small case request

You may submit a Small Case Request if the entire amount of additional tax and penalty proposed for each tax period is $25,000 or less from an examination (audit). If you are appealing the denial of a doubt as to liability (DATL) offer in compromise, the entire amount for each tax period includes total unpaid tax, penalty and interest due. Employee plans, exempt organizations, S corporations and partnerships are not eligible for Small Case Requests.

1. Follow the instructions in the letter you received
2. Use Form 12203, Request for Appeals Review PDF , the form referenced in the letter you received to file your appeal or prepare a brief written statement. List the disagreed item(s) and the reason(s) you disagree with IRS proposed changes from the examination (audit).

Appealing a collection decision

In addition, if you’re appealing a collection decision you should select the appeal procedure listed below that corresponds to your type of case for specific instructions to prepare your appeal. Remember, you will need to mail your appeal to the collection office that sent you the collection action letter with your right to a hearing. Don’t send it directly to any Appeals office location. IRS Collection must receive the appeal first in order to process and forward the case file to Appeals.

Collection Appeals Program (CAP)

Collection Appeals Program (CAP) is available for a broad range of collection actions. CAP cases are regarding a specific collection action proposed or taken, and are generally resolved very quickly. However, you can’t go to court if you disagree with the Appeals decision at the CAP hearing.

You may use the CAP process if you are involved in any of the following collection actions:

• Notice of Federal Tax Lien, filed or proposed to be filed
• Levy action, taken or proposed
• Rejection of Installment Agreement
• Termination of Installment Agreement
• Modification of Installment Agreement
• Disallowance of taxpayer request to return to levied property
• Seizure

CAP Procedures

If your only collection contact has been a notice or telephone call:

• Call the IRS telephone number shown on your notice
• Explain why you disagree and that you want to appeal the decision
• Be prepared to discuss your case and have all relevant information handy
• Before you can start the appeals process with the Office of Appeals, you will need to first discuss your case with a Collection manager, unless the appeal involved a rejected, proposed for modification, modified, proposed for termination or terminated installment agreement

If you have already been in contact with a revenue officer:

• Call the revenue officer you've been dealing with
• Explain why you disagree and that you want to appeal the decision
• Be prepared to discuss your case and have all relevant information handy
• Before you can start the appeals process with the Office of Appeals, you will need to discuss your case with a Collection manager, unless the appeal involved a rejected, proposed for modification, modified, proposed for termination or terminated installment agreement
• Complete Form 9423, Collection Appeals Request PDF
• Submit the completed Form 9423 to the revenue officer within 3 business days of your conference with the Collection manager

Collection due process (CDP)

You are entitled to a Collection Due Process (CDP) hearing with Appeals if the IRS sends you a notice that states you have the right to request a CDP hearing, such as:

• Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320
• Final Notice - Notice of Intent to Levy and Notice of Your Right to A Hearing
• Notice of Jeopardy Levy and Right of Appeal
• Notice of Levy on Your State Tax Refund – Notice of Your Right to a Hearing
• Post Levy Collection Due Process (CDP) Notice

CDP Procedures

• You generally have 30 days from the date of the notice to timely request a CDP hearing
• Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF
  • It’s important to identify all the reasons for any disagreement you have

  For more information, refer to:

  • Publication 1660, Collection Appeal Rights PDF
  • CDP Frequently Asked Questions

  Offer in Compromise (OIC)

  An Offer in Compromise (OIC) is an agreement between the taxpayer and the government that settles a tax liability for payment of less than the full amount owed. If you received a letter notifying you that your offer was rejected, you have 30 days from the date on the letter to request an appeal of the decision.

  For more information, refer to:

  • Appealing Your Rejected Offer in Compromise (OIC)
  • Form 656-B, Offer in Compromise PDF

  Trust Fund Recovery Penalty (TFRP)

  The IRS may assert this penalty against you, if you are a person they determine was responsible for:

  • Collecting or withholding,
  • Accounting for,
  • Depositing, or paying specified taxes

  If the IRS determines you willfully failed to take these actions, you can be held personally liable for a penalty equal to the full amount of the tax that was not paid, plus interest. This includes:

  • Employment taxes
  • Excise taxes
  • Non-resident alien (NRA) withholding

  A responsible person for this purpose includes:

  • An owner or officer of a corporation
  • A partner
  • A sole proprietor
  • An employee of any form of business

  A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. The assessment of the trust fund recovery penalty is applicable to the following tax forms: CT-1, 720, 941, 943, 944, 945, 1042 and 8288.

  Refer to Publication 5, Your Appeal Rights and How To Prepare a Protest If You Disagree PDF , for information on preparing your protest. In addition to the steps outlined in the publication, when preparing your formal written protest or small case request:

  • Enclose a copy of the Letter 1153, Proposed Trust Fund Recovery Penalty Notification
  • Explain why you don't believe you are responsible for the unpaid taxes or the reason you disagree with the amount of the proposed assessment(s)
  • Include a clear explanation of your duties and responsibilities
  • Cite the law or authority, if any, on which you are relying
  • Send your protest to the attention of the IRS employee whose name and address are listed in the Letter 1153 you received