How to Prepare an IRS Appeals Brief: Structure, Evidence, and Timing

Quick overview

An IRS appeals brief is your opportunity to persuade an independent Appeals officer that the IRS assessment or collection action should be changed or withdrawn. Unlike an informal conversation, the brief is a formal legal document: it must present facts clearly, tie those facts to the law, and include supporting exhibits in a way an Appeals officer can follow. In my practice working with taxpayers over the past 15+ years, briefs that treat the Appeals officer as a judicial fact‑finder — by being concise, organized, and evidence-driven — win more settlements than long, unfocused narratives.

Why the appeals brief matters

The Office of Appeals is separate from the IRS examiner or revenue agent who made the initial determination; Appeals focuses on resolving disputes fairly and efficiently (IRS Office of Appeals). A persuasive brief does three things:

• Clarifies the taxpayer’s position and the factual record.
• Cites controlling law or persuasive authority that supports the taxpayer.
• Provides documentary proof that corroborates assertions (receipts, contracts, bank records, expert reports).

Failing to submit a coherent brief can allow the IRS position to stand simply because your evidence and legal arguments weren’t presented effectively.

How to structure an IRS appeals brief (step-by-step)

Use a consistent, reader-friendly format. A common and effective structure is:

1. Title page and contact information: taxpayer name, identifying number (last 4 of SSN or EIN), Appeals case number, examiner/agent name, and date.
2. Table of contents: for anything longer than 5 pages.
3. Introduction/Statement of the relief requested: a one-paragraph summary of what you want (e.g., sustain deduction, abate penalty).
4. Statement of jurisdiction: short sentence explaining Appeals has authority to consider the matter (when applicable).
5. Statement of facts: concise, chronological, and factual. Include dates, amounts, and how records were produced.
6. Issues presented: number each legal question you want Appeals to resolve.
7. Argument section: for each issue, present the law, apply it to your facts, and cite authority (statutes, regulations, revenue rulings, case law where applicable).
8. Conclusion and proposed resolution: restate the exact adjustment you seek and the numbers if applicable.
9. Exhibits index and attached exhibits: each exhibit tabbed or numbered and referenced in the brief.

Keep headings and subheadings short. Use numbered paragraphs if the facts or entries are detailed — it makes referencing easier during conferences.

Evidence: what to include and how to present it

Appeals is a paper-driven process. Evidence should be:

• Relevant: only include documents that directly support a factual assertion or legal claim.
• Organized: add an exhibit index, and label exhibits consistently (Ex. 1, Ex. 2A, Ex. 2B).
• Summarized: for long records, provide a short narrative or table that highlights the part of the exhibit that matters.

Common types of exhibits

• Financial statements, general ledger extracts, and bank statements.
• Invoices, receipts, and contracts.
• Third-party confirmations (vendor letters, employer statements).
• Expert reports or sworn declarations (if opinion evidence helps establish value or custom).
• Prior tax returns, amended returns, or corrected filings.

Authentication and chain of custody

• Explain how documents were generated and preserved (e.g., “Company accounting system — QuickBooks export dated XX/XX/20XX”).
• When relying on third-party records, include a short note on the source and any corroboration.

Legal analysis: concise, persuasive, and linked to facts

Cite the controlling law early in each argument section and apply it directly to the facts. Useful authority types include:

• Internal Revenue Code sections and Treasury Regulations.
• IRS revenue rulings and revenue procedures.
• Binding court decisions for your jurisdiction.
• IRS Appeals procedures and precedent where relevant.

Avoid large blocks of case law quotation. Instead, summarize the holding and explain why it controls or distinguishes your situation.

Authoritative resources: see the IRS Office of Appeals overview and the Taxpayer Advocate Service for procedural guidance (IRS; Taxpayer Advocate Service).

Timing and deadlines — what you cannot miss

Deadlines are critical:

• Notice responses and 30-day windows: many IRS statutory notices allow a limited time to request Appeals or file a petition in Tax Court. Check the specific notice you received. Missing the deadline can forfeit appeal rights.
• Filing your brief: Appeals will usually set a due date after it accepts a case. File by that date; if you need more time, request an extension in writing and explain why (reasonable cause). Appeals is more flexible than court, but you should not rely on informal promises.

Always keep proof of mailing or electronic submission. For appeals tied to collection matters (e.g., CDP, Notice 6330), specific procedural rules apply — reference the notice and Appeals instructions.

Refer to the Office of Appeals pages for current procedural timelines (IRS Office of Appeals).

Practical tips for presentation and format

• Keep the brief focused: typical briefs range from 5 to 20 pages. Clarity trumps volume.
• Use a readable font (11–12 pt), one-inch margins, and numbered pages.
• Put key figures and the net dollar change in a summary table near the beginning.
• Cross-reference exhibits inline: “(See Ex. 3, bank statement, 7/12/20XX).”
• If you include bulky data, provide a one-page executive summary that highlights the decisive evidence.

Common mistakes to avoid

• Submitting unorganized or unindexed exhibits.
• Making broad assertions without documentary support.
• Overloading Appeals with irrelevant background material.
• Missing the due dates or failing to follow Appeals’ submission method (paper vs. secure electronic upload).

Checklist before you file

• [ ] Identify the exact relief you seek and compute the proposed adjustments.
• [ ] Create an exhibit index and label documents.
• [ ] Prepare a one-page summary of facts and net numerical impact.
• [ ] Cite the primary legal authority for each issue.
• [ ] Proof of mailing/e-file receipt and a copy retained for your file.

When to get professional help

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

• The disputed amounts are material to your finances.
• The issues involve complex tax law (international, S corporation allocations, consolidated returns).
• You need to present expert valuation or specialized industry evidence.

In my experience, early involvement of a tax professional helps assemble admissible, credible exhibits and keeps the submission concise — two traits Appeals officers consistently praise.

What if Appeals denies the request?

If Appeals rejects your brief, options may include:

• Requesting a conference or reconsideration if new, material evidence appears.
• Filing a petition in U.S. Tax Court (if the statutory notice allows) or pursuing refund litigation in U.S. District Court or the Court of Federal Claims after paying the tax.

Timing and procedural options depend on whether the matter involves deficiency notices, collection due process, or other special procedures. Consult the Appeals timeline resources for specific next steps (see The Appeals Timeline: From IRS Decision to Tax Court).

Related FinHelp guides

• For help drafting the narrative side of an appeals submission, see our guide on preparing a written protest: “How to Prepare a Persuasive Written Protest for an IRS Appeals Case” (FinHelp guide).
• To understand the broader Appeals mechanics and when to request review, read “IRS Appeals Process” (FinHelp glossary).

Links:

• How to Prepare a Persuasive Written Protest for an IRS Appeals Case: https://finhelp.io/glossary/how-to-prepare-a-persuasive-written-protest-for-an-irs-appeals-case/
• IRS Appeals Process: https://finhelp.io/glossary/irs-appeals-process/
• The Appeals Timeline: From IRS Decision to Tax Court: https://finhelp.io/glossary/the-appeals-timeline-from-irs-decision-to-tax-court/

FAQs (brief)

Q: How long should my brief be?
A: Focus on substance. Most effective briefs are 5–20 pages; include a one-page executive summary.

Q: Can I submit new evidence at the Appeals stage?
A: Yes. Appeals generally accepts new, relevant evidence, but explain why it wasn’t available earlier and why it matters.

Q: Will Appeals share the examiner’s case file with me?
A: Appeals has the administrative file. You should request the examiner’s workpapers during the pre-appeals stage or ask Appeals to consider the unredacted file when appropriate.

Professional disclaimer

This article is educational and does not constitute legal or tax advice. Facts and circumstances vary; consult a qualified tax professional or attorney about your case. For procedural rules and the latest guidance, see the IRS Office of Appeals (https://www.irs.gov/appeals) and the Taxpayer Advocate Service (https://www.taxpayeradvocate.irs.gov/).

Authoritative references

• IRS — Office of Appeals overview: https://www.irs.gov/appeals
• Taxpayer Advocate Service: https://www.taxpayeradvocate.irs.gov/

If you want, I can convert this checklist into a fillable worksheet tailored to your case or review a draft brief for organization and clarity (paid engagement).