How to Prepare a Persuasive Written Protest for an IRS Appeals Case

Why a written protest matters

When the IRS proposes changes to your return or assesses penalties, the written protest is often your first and best chance to frame the issue on your terms. Appeals officers review the protest, the administrative record, and any supporting evidence you submit. A focused, professional protest can shorten negotiations, avoid unnecessary meetings, and improve settlement outcomes. In my practice working with individuals and small businesses, the cases that win in Appeals are almost always the ones with clear facts, well-organized exhibits, and a realistic proposed remedy.

Quick overview of deadlines and notice types

• Read your IRS notice immediately. The letter will state whether you can request an Appeals conference and the deadline to do so (commonly 30 days for many examination reports). Always confirm the deadline on the specific notice you received; deadlines vary by notice type and by whether the case is in collection or examination status (see the IRS Appeals overview).
• For Collection Due Process (CDP) cases, different forms (e.g., Form 12153) and statutory timelines apply. If you have a Notice of Deficiency (the so-called “90-day letter”), other petition rules to Tax Court may apply instead of a written protest.

Authoritative sources: IRS Appeals overview (https://www.irs.gov/appeals) and IRS Publication 5, “Your Appeal Rights and How to Prepare a Protest” (https://www.irs.gov/publications/p5).

Required elements of a valid written protest (practical checklist)

Publication 5 lists the items that should appear in a written protest; include these to avoid procedural dismissals:

1. Taxpayer identification: full legal name, current mailing address, and taxpayer identification number (TIN).
2. Period(s) or tax year(s) involved.
3. The taxable years or items being disputed—identify the IRS report or letter number and the exam adjustments you are appealing.
4. A clear statement that you want to appeal the proposed changes.
5. A concise statement of facts and grounds for disagreement—why the IRS is incorrect and what you assert instead.
6. The law, code section, regulation, or other authority supporting your position (if applicable).
7. The specific dollar amounts you propose as adjustments or the relief you seek.
8. Signature (taxpayer or authorized representative). If an authorized representative signs, attach Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) as needed.

Include the dates and a statement that the protest is being provided to request Appeals review. If any of these elements are missing, Appeals may delay review or return the submission for completion.

How to structure the protest (recommended template)

Start with a one-page executive summary, then provide a clear table of contents and numbered exhibits. A suggested order:

• Cover page: “Written Protest – [Taxpayer Name], [Tax Year(s)], IRS Notice No. [X]”
• Executive summary: 2–4 paragraphs summarizing the dispute and the relief you seek.
• Identification block: name, address, TIN, tax period, representative info.
• Statement of the issues: bullet each item you contest (“Issue 1: Disallowance of business expense X – amount disputed”).
• Statement of facts: chronological and factual narrative (point-form followed by short paragraphs).
• Analysis: explain why the facts support your position; cite statutes, regs, or case law where appropriate.
• Exhibits index: reference each supporting document (bank statements, invoices, contracts, canceled checks, correspondence, appraisals).
• Conclusion and proposed disposition: state specifically what you want Appeals to do (e.g., “sustain the deduction of $12,450 for 2022; reduce proposed tax by $X”).

Formatting tips: paginate, add exhibit tabs, label pages (e.g., “Exhibit A – Invoice 12/12/22”), and include a one-page exhibit index for quick navigation.

Evidence: how to compile persuasive exhibits

• Prioritize primary documents: invoices, bank records, contracts, payroll records, and contemporaneous notes.
• Create a timeline of events tied to documents (“January 3 – Invoice A issued – Exhibit 2”).
• If you rely on third-party statements (vendors, customers), get signed declarations that address the disputed facts.
• Use summary schedules and reconciliations to bridge raw data to the tax positions you take—these help Appeals quickly understand complex calculations.

In my experience, an indexed exhibit book that shows exactly where each claim is supported removes friction and builds credibility.

Legal arguments and authority

• When applicable, cite the Internal Revenue Code sections, Treasury regulations, or relevant court decisions. Use plain English to explain how the law supports your position.
• Don’t overreach. If the legal authority is weak, present it as a secondary argument and focus on the strongest factual evidence.

Tone and presentation

• Be professional and neutral. Respectful tone signals credibility and encourages cooperative resolution.
• Avoid emotional language, accusatory statements, or insinuations about IRS motives.

Common strategic moves

• Offer an alternative position. If you can’t fully sustain your position, present a reasonable compromise with supportive numbers.
• Propose a reasonable settlement range in the conclusion; this expedites resolution if the Appeals officer is open to negotiation.
• If penalties are at issue, separately address reasonable cause (explain facts supporting abatement) and attach any supporting documents.

Representation and communications

• If you engage a paid preparer, CPA, or attorney, provide Form 2848 to allow them to represent and receive confidential information.
• Keep copies of everything you send, track delivery, and send via certified mail or an IRS-authorized delivery method where appropriate.

What to avoid

• Don’t make inflammatory or unsupported factual claims.
• Avoid sending original documents unless specifically requested—provide clear copies and indicate availability of originals upon request.
• Don’t file a protest past the deadline listed on the notice without a reason; late protests can be denied on jurisdictional grounds.

After you file the protest: what to expect

• Appeals will review your protest and may request additional documentation. Respond promptly and keep communications concise and organized.
• You may be offered a conference (telephone, virtual, or in-person). Prepare a brief binder with a one-page summary and the most persuasive exhibits.
• The Appeals officer will evaluate hazards of litigation, the law and technical merits, and potential settlement value. Be ready to explain settlement rationale and limits.

For more detail on the overall Appeals timeline and what comes after a protest, see FinHelp’s guide: “The Appeals Timeline: From IRS Decision to Tax Court” and our practical notes on early referrals to Appeals.

• The Appeals Timeline: From IRS Decision to Tax Court: https://finhelp.io/glossary/the-appeals-timeline-from-irs-decision-to-tax-court/
• IRS Publication 5 Appeals Guide (FinHelp internal overview): https://finhelp.io/glossary/irs-publication-5-appeals-guide/

Example opening paragraph (sample language you can adapt)

“This written protest is submitted on behalf of [Taxpayer Name] in response to the Notice of Proposed Adjustment dated [date], Notice No. [X]. The taxpayer respectfully requests Appeals review of the proposed disallowance of $[amount] related to [issue]. The following pages set forth the identification information, a concise statement of facts, legal authority where applicable, supporting exhibits, and the specific relief requested.”

Final checklist before sending

• Confirm the deadline and the correct Appeals address or portal.
• Include all required elements from Publication 5 and Form 2848 if represented.
• Index and paginate exhibits; include an exhibit index.
• Include a one-page executive summary and a clear statement of the relief requested.
• Keep digital and paper copies; send via a traceable method.

Closing and professional disclaimer

A well-prepared written protest makes it easier for an Appeals officer to see the strengths of your position and often reduces friction in negotiations. This article draws on professional experience and current IRS guidance, but it is educational only and not personalized tax advice. For case-specific planning and drafting assistance, consult a qualified tax professional (CPA, enrolled agent, or tax attorney) familiar with IRS Appeals practice.

Authoritative references

• IRS Office of Appeals: https://www.irs.gov/appeals
• IRS Publication 5, “Your Appeal Rights and How to Prepare a Protest”: https://www.irs.gov/publications/p5

Related FinHelp guides

• When to Appeal an IRS Collection Action to the Office of Appeals: https://finhelp.io/glossary/when-to-appeal-an-irs-collection-action-to-the-office-of-appeals/
• The Appeals Process: https://finhelp.io/glossary/the-appeals-process/

(Last updated 2025. Confirm specific deadlines and procedures on the IRS website or with your representative.)