Quick answer

A written protest is a focused, signed statement that explains why you disagree with the IRS’s proposed adjustments and supplies the facts, legal arguments, and evidence the Appeals Office needs to decide in your favor. It should follow the IRS’s required elements, meet any deadlines on your notice, and be organized so the reviewer can find supporting documents quickly (IRS, Publication 556; IRS Appeals site).

Why a written protest matters

If you received a notice proposing additional tax, penalties, or disallowance of deductions, filing a timely written protest can shift the case to the IRS Office of Appeals for independent review. A clear protest can resolve disputes without litigation, limit penalties, and preserve your rights. In many cases where the proposed deficiency is substantial, the Appeals Office will not accept the case without a compliant written protest (IRS, Publication 556).

When do you need a written protest?

  • Read your IRS notice carefully for the deadline. Many notices give 30 days to request an Appeals conference or to file a protest; check the exact date printed on the notice. If you miss a deadline, you may lose administrative appeal rights and force the matter into collection or litigation. Always verify the specific timeframe stated on the letter.
  • A formal written protest is generally required when the proposed tax increase or dispute meets certain thresholds; for smaller adjustments, a signed correspondence may be sufficient. See IRS Publication 556 and your notice for thresholds and requirements (IRS, Publication 556).

Required elements: what the IRS expects in a written protest

Follow the IRS guidance so Appeals can accept and process your protest. At a minimum include:

  1. Taxpayer’s name, current address, and a daytime phone number. If a representative signs, include their contact information and attach Form 2848 (Power of Attorney) if not already on file.
  2. The tax periods and Forms (for example: 2022 Form 1040, or 2021 Form 1120) to which the protest applies.
  3. A statement of the proposed adjustments you are contesting (reference the IRS schedule/item numbers and amounts).
  4. A clear statement of the facts supporting your position.
  5. The reasons (law and argument) why the IRS position is incorrect — reference statutes, regulations, rulings, or settled facts where possible.
  6. A computation showing your proposed tax (if you disagree about tax amounts).
  7. A request for the Appeals Office to review the case and the signature of the taxpayer (or representative with authority).

This list is derived from IRS guidance in Publication 556; missing elements can cause Appeals to return the protest and delay resolution (IRS, Publication 556).

Step-by-step drafting checklist

  1. Identify the issues in the IRS Notice. Create a short index (Issue A, Issue B) to structure the protest and cross-reference evidence.
  2. Start with a concise opening paragraph identifying the notice, the date, and your intent to protest.
  3. Provide a Statement of Facts: chronological, factual, and supported by documents. Avoid legal argument here — just the facts.
  4. Legal and factual arguments: explain why each adjustment is incorrect. Cite the law or administrative authority when available and explain how the facts apply.
  5. Attach an evidence index and append copies (never originals) of documents. Label attachments to match the protest issues (e.g., Exhibit 1 — bank statements; Exhibit 2 — invoices).
  6. Provide calculations showing the IRS numbers versus your proposed numbers.
  7. End with a short signed certification that the protest is complete and a request for Appeals review.

Include a Table of Contents for longer protests to make review easier.

Organizing supporting evidence

  • Use a cover page and an evidence index. Label exhibits and reference them directly in the protest text (“See Exhibit 3 — invoices dated May–June 2022”).
  • Include reconstructed records, ledgers, receipts, bank statements, canceled checks, contracts, and contemporaneous notes that corroborate claims.
  • If records are missing, include a clear explanation of why and what reasonable steps you took to reconstruct them.

In my practice, a one-inch binder with a numbered exhibit tab for each issue reduces review time and often speeds a favorable resolution.

How to submit the protest

  • Follow the submission method specified on the IRS notice: mail to the address provided or deliver electronically if the notice allows. Some audit teams accept emailed packages to a secure mailbox; Appeals commonly accepts mailed protests and may offer electronic filing instructions.
  • Keep proof of mailing or delivery (USPS certified mail with return receipt, commercial carrier tracking, or digital delivery confirmation).
  • If a representative files the protest, attach or have on file Form 2848 (Power of Attorney) so Appeals can discuss the case with them.

What to expect after filing

  • Appeals will acknowledge receipt and assign an Appeals officer. They will review the protest, may ask for more information, and often propose settlement options. If Appeals agrees with you, they will issue a closing document adjusting the tax and penalties accordingly.
  • If Appeals does not resolve the case, you may still pursue litigation (e.g., U.S. Tax Court) if applicable. Appeals is an independent administrative reviewer whose goal is to reach a fair compromise.

Common mistakes to avoid

  • Missing required protest elements (causes delays).
  • Sending documents without a clear index or cross-reference to the protest issues.
  • Relying on voicemail or informal agent conversations instead of filing a signed written protest.
  • Sending original documents — always send copies and keep originals organized and available upon request.
  • Waiting until the last day without proof of timely mailing.

Practical tips and drafting language

  • Be concise. Appeals officers read many cases and respond well to clear, organized writing.
  • Start with an executive summary: one paragraph that states the contested dollar amounts and the relief requested.
  • Use headings that match the IRS notice issue labels.
  • Include an “Offer of Proof” section summarizing what each exhibit proves.

Sample opening sentence:
“This is a written protest to the Notice dated [date] proposing adjustments to my 20XX Form 1040. I request review by the IRS Office of Appeals and enclose the following exhibits to support my position.”

When to hire a professional

Consider hiring a CPA, tax attorney, or enrolled agent if:

  • The proposed tax, penalties, or interest are large.
  • Legal issues (like classification, business vs. personal use, or basis) are complex.
  • You prefer a professional handle negotiations with Appeals.

A representative with a valid Form 2848 can request conferences and access protected IRS transcripts on your behalf.

Sources and further reading

Final notes and disclaimer

This article explains the written protest process and provides drafting tips based on professional experience. It is educational and not a substitute for individualized tax advice. Tax rules and IRS procedures change; always confirm deadlines and requirements on your specific IRS notice and consider consulting a qualified tax professional for advice tailored to your situation.

(Referenced: IRS Publication 556 and the IRS Office of Appeals pages; verify current guidance at https://www.irs.gov.)