Overview

Filing an appeal means asking the IRS Office of Appeals to reexamine an IRS action you disagree with—typically an audit adjustment, penalty assessment, or certain collection actions. Appeals is an administrative, independent unit inside the IRS whose goal is to settle disputes fairly and efficiently. (See IRS Appeals overview: https://www.irs.gov/appeals and Publication 556: Examination of Returns, Appeal Rights, and Claims for Refund: https://www.irs.gov/publications/p556.)

Step-by-step: How to file an IRS appeal

  1. Read the notice carefully
  • Identify the type of notice, the deadline shown, and the route for appeal (audit vs. collection action). Deadlines matter—missing them can limit your options.
  1. Confirm the proper appeal path
  • Audit adjustments and many examination issues: request an appeals conference with the Office of Appeals. For some audit cases you submit a written protest; smaller cases may allow informal requests.
  • Collection actions (liens, levies, NFTL): you may have Collection Due Process (CDP) rights. CDP requests use Form 12153—check the notice for the correct form and deadline.
  • Notice of deficiency (the 90‑day letter): this is generally a separate path (Tax Court petition) rather than an Office of Appeals request.
  1. Prepare your submission (what Appeals wants)
  • Follow the notice instructions. If a formal protest is required, include: taxpayer name and contact, tax periods or years, a statement of each adjusted item you contest, facts supporting your position, legal authority or arguments, and a clear statement of relief requested. Sign and date the protest.
  • Attach supporting documents (receipts, invoices, corrected returns, third‑party statements). In my practice, having a tight, chronologically organized file reduces back‑and‑forth and speeds resolution.
  1. File the appeal request on time
  • Send the protest or the specified appeal form to the address on your notice or the Appeals office listed. Keep proof of mailing and retain copies of everything you send.
  1. Consider representation
  • You can represent yourself, or appoint a tax professional (CPA, EA, or attorney). Use IRS Form 2848 (Power of Attorney) to authorize someone to act for you.
  1. Prepare for the Appeals conference
  • Appeals conferences can be in‑person, by phone, or virtual. Prepare a concise summary (issues, facts, and how the law supports your position). Bring organized supporting documents and a short written brief if the case is complex.
  1. Negotiate and await the decision
  • Appeals officers evaluate the case independently and often use the “hazards‑of‑litigation” standard—settlement reflects strengths and weaknesses if the case went to court. Expect back‑and‑forth; median timelines vary but many cases close in several months.

Common documents and forms to know

  • Written protest (follow notice instructions)
  • Form 12153 (Request for a Collection Due Process or Equivalent Hearing) for many lien/levy issues
  • Form 2848 (Power of Attorney)
  • Form 12203 (Request for Appeals Review) may apply in certain contexts—always verify form numbers and instructions on IRS.gov or your notice.

What Appeals will and won’t accept

  • The Office of Appeals generally encourages submission of additional facts and documentation to resolve disputes without litigation. However, specific rules (for example, CDP hearings or cases already in Tax Court) can limit what evidence or issues the Appeals officer will consider. Always confirm the applicable rules for your notice type.

Professional tips from practice

  • Be organized: present a one‑page chronology and a folder of supporting documents.
  • Focus on the strongest facts and legal arguments; Appeals officers weigh risks of litigation.
  • Meet deadlines and keep copies. Proof of timely filing matters.
  • If the case is borderline or complex, consider early negotiation—Appeals can settle many cases without trial.

Common mistakes to avoid

  • Missing the deadline on the IRS notice.
  • Sending an unclear or unsigned protest.
  • Assuming Appeals behaves like a courtroom—it’s an administrative process focused on settlement.

Next steps if Appeals decision is unfavorable

  • Check your notice for appeal rights. Options may include requesting further review within the IRS, filing a petition in U.S. Tax Court (if the notice allows), or pursuing other judicial remedies. Consult a tax attorney for complex matters.

Further reading and related FinHelp guides

Authoritative sources

Disclaimer
This content is educational and not personalized tax advice. For case‑specific guidance, consult a qualified tax professional or attorney.