IRS Appeals Process

Disagreeing with an IRS Decision

Just because an IRS agent or auditor makes a decision doesn't mean it's the final word. The IRS has an independent Office of Appeals that provides a forum for taxpayers to resolve their tax disputes without going to court. The mission of Appeals is to settle tax disagreements in a way that is fair and impartial to both the taxpayer and the government.

You can appeal most IRS decisions, including audit findings and collection actions. Understanding the type of appeal you need is the first step.

Audit Appeal vs. Collection Appeal

How Appeals Are Filed

The appeals process is formal and has strict deadlines.

1. Written Protest: For most appeals, you must file a formal written protest. This document outlines the facts of your case, the law you are relying on, and the specific IRS findings you disagree with. This is a legal argument, and professional preparation is critical.
2. Case Transfer: Once the protest is filed, your case is transferred from the examination or collection division to the Office of Appeals.
3. Conference with Appeals Officer: You (or your representative) will have a conference with an Appeals Officer. This officer has more flexibility and authority to settle cases than an auditor or revenue officer. They will consider the "hazards of litigation"—the risk that the IRS might lose if the case went to Tax Court.
4. Resolution: The goal is to reach a settlement. If an agreement is reached, you will sign a form to close the case. If not, you still retain your right to go to Tax Court.

Why You Need a Representative

The appeals process is a quasi-legal proceeding. An Appeals Officer will expect a well-reasoned argument based on tax law and precedent. Our team of CPAs, EAs, and Tax Attorneys are experienced in preparing compelling protests and negotiating effectively with Appeals Officers to achieve favorable settlements for our clients.