Why a strong appeals packet matters

A well-prepared appeals packet tells a coherent story that lets an Appeals Officer quickly understand the disputed issues, the taxpayer’s position, and the evidence that supports it. In my practice helping taxpayers for 15+ years, I’ve seen cases resolved without litigation when the packet is organized, factual, and legally grounded. Conversely, disorganized or under‑documented submissions lead to longer delays and weaker outcomes.

This guide walks through the optimal structure, practical tips, timelines, and pitfalls so you can prepare a persuasive packet that the IRS Appeals Office can act on promptly.

Read the notice and confirm your appeal rights first

Before you compile documents, carefully read the IRS notice that started the dispute. Appeals rights and deadlines vary by notice type. For example:

  • Many collection notices (Final Notice of Intent to Levy or Notice of Federal Tax Lien filing) allow 30 days to request a Collection Due Process (CDP) hearing; see IRS guidance on CDP rights (irs.gov).
  • A statutory Notice of Deficiency gives a taxpayer 90 days (150 if the notice was mailed outside the U.S.) to petition the U.S. Tax Court instead of filing an administrative appeal with Appeals.

Because time limits differ, confirm the exact deadline on your IRS notice and on the IRS website before submitting any packet (IRS: About Appeals, Collection Due Process pages). When in doubt, act promptly—missing deadlines can forfeit administrative remedies.

Sources: IRS About Appeals (https://www.irs.gov/about-irs/appeals), Collection Due Process (https://www.irs.gov/privacysafety/collection-due-process-cdp).

Ideal appeals packet structure (use this as a template)

Organize the packet with a clear table of contents and numbered exhibits. Appeals Officers review many cases—clear navigation matters. Use tabbed dividers or a PDF bookmarked with headings for electronic packages.

  1. Cover letter (one page)
  • Case identifiers: taxpayer name, SSN or EIN (last 4), IRS notice number, date of notice, Appeals Office case number (if assigned).
  • Short statement of the requested action (e.g., “Request reduction of assessed tax from $X to $Y; request abatement of penalties”).
  • Preferred contact and representation (name, phone, email, and Form 2848 Power of Attorney if represented).
  1. Table of contents and exhibit index
  • Number each exhibit and reference it in the body of the packet.
  1. Statement of facts (concise chronology)
  • Dates, actions taken, returns filed, audits or correspondence, collections activity.
  1. Issues presented (bullet list)
  • Short issue statements (e.g., “Issue 1: Disallowed Schedule C deductions for home office expenses”).
  1. Position and legal basis (analysis)
  • For each issue: state your position, cite specific statutes, regulations, rulings, or cases, and explain how the facts meet the legal standard. Keep this section direct and citation-focused; too much boilerplate weakens credibility.
  • Where helpful, cite IRS guidance or Treasury Regulations (include links or copies).
  1. Evidence and exhibits
  • Organize exhibits by issue and reference them in the analysis. Examples: bank statements, invoices, contracts, cancelled checks, receipts, payroll records, third‑party documentation, contemporaneous notes, and correspondence with the IRS.
  1. Requested relief (clear conclusion)
  • State precisely what you want the Appeals Office to do (reduce assessed tax to X, abate penalties, remove lien, accept offer in compromise terms, etc.).
  1. Appendix: Additional supporting materials
  • Complete returns, amended returns, expert reports, and any calculations or reconciliations.

Practical drafting and organization tips

  • Keep the opening cover letter short and decisive. The Appeals Officer should be able to read the cover letter and know the request immediately.
  • Use a two‑column layout in the facts/analysis pages: left column for concise statements of fact, right column for legal analysis linked to exhibits.
  • Highlight critical figures. If the dispute is numeric, show a short reconciliation table that contrasts the IRS figure with your figure and explains differences.
  • Use bookmarks in a PDF and include a searchable, hyperlinked table of contents.
  • Submit legible copies. Don’t send smudged or partial documents—if possible, include originals of key documents as scanned PDFs.

Evidence: what matters most

Prioritize contemporaneous records produced at the time the transactions occurred. Common powerful exhibits include:

  • Bank and credit card statements showing payments and deposits.
  • Receipts and invoices tied to dates claimed on tax returns.
  • Contracts, engagement letters, and proof of services performed.
  • Employer payroll records, W‑2s, Form 1099s, and corrected information returns when applicable.
  • Third‑party correspondence that confirms facts (vendors, clients, financial institutions).

If a document is missing, explain why and provide secondary evidence or an affidavit that explains attempts to obtain primary records.

Written protest vs. informal appeal

For many audit adjustments, the IRS allows an informal appeal for smaller amounts. When the proposed deficiency meets or exceeds the threshold for a formal written protest, include a clear written protest that covers:

  • Statement of disagreement,
  • Facts and reasons,
  • Law and authorities relied on,
  • Signed declaration under penalties of perjury.

For more on preparing written protests and appeals briefs, see our detailed guides: How to Prepare a Persuasive Written Protest for an IRS Appeals Case and How to Prepare an IRS Appeals Brief: Structure, Evidence, and Timing.

Delivery, tracking, and follow-up

  • Send your packet to the Appeals Office address shown on the IRS notice. If filing a CDP or similar request, follow the address and method specified in the notice.
  • Use a tracked delivery method (certified mail with return receipt or a trackable courier). Retain proof of mailing and all transmission records.
  • Include a cover page that lists all exhibits and the number of pages.
  • After submission, follow up by phone or email with the assigned Appeals Officer or Appeals receptionist to confirm receipt and ask about expected timelines.

Timing and what to expect after filing

Processing times vary based on complexity and Appeals workload. Simple cases may be resolved in a few months; complex cases—including those requiring additional document requests or conferences—can take six months to more than a year. Appeals may offer a telephone or in‑person conference (Appeals Conference). You can request a conference in the packet; note if you prefer in‑person or telephone.

If Appeals cannot resolve the case administratively, the cover letter should note whether you will pursue other remedies such as Tax Court or U.S. District Court, as appropriate (see U.S. Tax Court rules) — however, specifying this is optional and tactical.

For a primer on where to take your dispute and timing differences between Appeals and Tax Court, see: Tax Court vs Appeals Office: Where to Take Your Dispute.

Common mistakes to avoid

  • Missing the deadline listed on the IRS notice—confirm the date and method required for filing an appeal.
  • Submitting an incomplete or unorganized packet—make it easy to find supporting exhibits.
  • Overreliance on self-serving statements without documentary support.
  • Sending original passports, deeds or other irreplaceable items—send copies and be prepared to show originals in a conference if requested.

When to get professional help

If the liability, penalties, or potential tax exposure is material or facts are legally complex, consult a CPA, enrolled agent, or tax attorney experienced with Appeals. In my experience, a focused packet prepared with professional guidance shortens the process and improves outcomes. If you hire representation, include Form 2848 (Power of Attorney) and be explicit about who will receive correspondence.

Sample one‑page cover letter (brief template)

[Taxpayer name]
[Last 4 of SSN or EIN]
[IRS Notice No.: XXXX] [Date of notice]
[Appeals Office (if known)]

Re: Appeal of proposed adjustment dated [date]. Please accept this packet as our formal appeal of the proposed assessment. Attached: Statement of Facts, Issues Presented, Legal Analysis, Exhibits 1–N supporting our position. We request that the proposed assessment be adjusted to [state desired outcome] and that any associated penalties be abated. Please contact [name] at [phone/email]. We authorize [representative name] to act on our behalf (Form 2848 attached).

Sincerely,

[Taxpayer signature]

Final checklist before you send

  • [ ] Confirm appeal deadline on the notice
  • [ ] Include a one‑page cover letter and exhibit index
  • [ ] Label and number every exhibit referenced in the analysis
  • [ ] Provide legal citations and short analysis for each issue
  • [ ] Keep an unaltered copy of everything you send
  • [ ] Send via tracked delivery and retain receipt

Professional disclaimer

This article is educational and does not constitute legal or tax advice for any specific situation. Consult a qualified tax professional for guidance tailored to your facts and jurisdiction. For authoritative IRS rules on Appeals and Collection Due Process, see the IRS Appeals page and Collection Due Process guidance (IRS.gov). Additional resources include the Taxpayer Advocate Service (taxpayeradvocate.irs.gov) and the U.S. Tax Court (ustaxcourt.gov).

Author note: From handling appeals in real cases, I recommend investing time in the packet layout—Appeals Officers are busy, and a clear, evidence‑rich submission gets more attention. Good organization, precise requests, and credible documentation are the most consistent predictors of administrative success.