Overview

When an examiner sustains proposed changes after an audit, you often have the right to ask the IRS Appeals office to review the case. An appeal brief turns scattered documents and conversations into a focused legal and factual story. In my 15+ years working with clients, a well‑organized brief is the single most effective tool to narrow issues, correct misunderstandings, and persuade Appeals reviewers.

Why this matters

Appeals is independent of the examining division and evaluates whether the proposed changes are justified under the law and facts. Preparing a clear brief increases the chance Appeals will agree with you in whole or in part, or at least negotiate a reasonable settlement (IRS—Taxpayer Rights; IRS—Understanding Audits).

How to structure an effective appeal brief

  1. Cover page and contact info
  • Title the document “Appeal Brief” and include taxpayer name, taxpayer identification number (TIN or EIN), tax year(s), the examiner’s name, and the Appeals case number if assigned.
  1. Short cover letter
  • One paragraph stating you are submitting an appeal brief under the instructions on the audit notice and identifying the deadline and the appeal request (conference or written protest).
  1. Table of contents
  • Numbered headings and an exhibit index for quick navigation.
  1. Statement of facts (concise)
  • Summarize the relevant facts chronologically (who, what, when, where). Keep this to one or two pages and cite exhibit numbers for each factual claim.
  1. Issues presented
  • List each disputed issue as a clear, short question (e.g., “Whether $12,450 in vehicle expenses are ordinary and necessary business expenses?”).
  1. Law and argument
  • For each issue: (a) cite the controlling statute, regulation, or IRS guidance; (b) explain how the law applies to your facts; (c) address probable counterarguments. Use plain language and short paragraphs.
  1. Summary of evidence and exhibits
  • Provide a numbered exhibit list (Ex. 1: bank statements; Ex. 2: invoices; Ex. 3: third‑party statements). Place copies of exhibits after the brief. Use tabs or bookmarks for mailed binders or PDFs.
  1. Conclusion and requested relief
  • One paragraph stating the specific result you want (e.g., sustain the taxpayer’s return as filed, reduce proposed deficiency by X, abate penalties).
  1. Signature block and declaration
  • Include a signed declaration certifying that exhibits are true copies and the brief is accurate.

What to include and how to present evidence

  • Use contemporaneous records when possible: receipts, bank records, canceled checks, invoices, contracts, time logs, and appointment books. These carry more weight than recollection alone.
  • Expert reports (appraisals, valuations) should be concise and plainly explain methodology.
  • Tab and paginate exhibits. Refer to exhibit numbers in every factual statement.
  • If a document is voluminous, provide a short summary and key excerpts.
  • For guidance on the most persuasive types of evidence, see our guide on What Evidence the IRS Values Most During a Business Expense Audit.

Practical checklist before sending

  • Meet the deadline shown on your notice (deadlines vary; many appeals use a 30‑day period to request conference; a notice of deficiency usually gives 90 days to petition Tax Court — see IRS Pub. 556).
  • Make copies of everything you submit and keep originals.
  • Confirm the Appeals office or mailing address on your audit notice; follow any submission format requested (mailed paper vs. PDF).
  • Number exhibits and include a table of contents.

Tips I use in practice

  • Lead with the strongest fact or document so the reviewer sees it first.
  • Be concise—Appeals reviewers read many cases; a clear brief that points to key exhibits is more persuasive than long, unfocused submissions.
  • Cite authorities precisely and include short quotations when they directly support your point.
  • If you can settle one or two issues and avoid litigation on others, say so—Appeals is settlement‑oriented.
  • Convert paper files to a searchable PDF and label bookmarks; see Creating a Digital Audit File for help.

Common mistakes to avoid

  • Waiting until the last minute and submitting late.
  • Sending only assertions without clearly marked exhibits.
  • Overloading the brief with irrelevant documents.
  • Failing to address the examiner’s stated basis for the proposed change.

Real‑world example (illustrative)

A sole proprietor disputed disallowed business meals and mileage. We organized receipts, contemporaneous mileage logs, and a client statement cross‑referenced to calendar entries. The brief focused on three days where logs matched client business meetings and provided bank withdrawals tied to receipts. Appeals reduced the disallowance substantially without litigation.

How Appeals handles additional evidence and representation

  • You can usually submit additional evidence after filing an appeal, though it’s best to include everything up front. Appeals may limit new evidence if it raises new issues.
  • You may represent yourself or use a CPA, enrolled agent, or attorney. Include a signed Form 2848 (Power of Attorney) if someone will represent you.

Frequently asked questions

Q: How long will Appeals take to decide?
A: Timelines vary. Simple cases may resolve in 30–90 days; complex cases can take longer. Appeals prioritizes settlement and fairness rather than speed alone (IRS—Understanding Audits).

Q: Can I request an in‑person conference instead of just a written brief?
A: Yes. The audit notice or Appeals contact will explain options. If you request a conference, the brief is still helpful and often required.

Q: Should I include legal citations?
A: Yes—cite statutes, regulations, and IRS guidance; keep citations short and relevant.

Q: What if Appeals denies relief?
A: Appeals decisions include options for further review: pay the proposed amount and seek refund in court, petition the U.S. Tax Court (if a notice of deficiency applies), or consider hiring counsel for litigation. Deadlines and routes depend on the notice you receive.

Internal resources

Authoritative sources

Professional disclaimer

This article is educational and reflects practical experience, but it is not legal or tax advice tailored to your situation. For personalized guidance, consult a qualified tax professional or attorney.

Author note

In my practice I emphasize clarity, exhibit linking, and early organization—these steps regularly improve outcomes when dealing with Appeals.