Quick answer

If you disagree with an IRS determination, send a clear cover letter, a numbered exhibit list, and copies of supporting documents to the Appeals office identified on your IRS notice (or submit them through your authorized representative). Include a signed written protest when required, a completed Form 2848 if someone represents you, and submit evidence as early as possible—ideally before the scheduled conference. (IRS Appeals guidance: https://www.irs.gov/appeals)

Why new evidence matters

Appeals officers review the administrative record and any new, relevant evidence you provide to decide disputes without litigation. New evidence can change the facts, clarify transactions, or show IRS errors—especially when documents are contemporaneous (bank records, contracts, third‑party statements). Good organization and a clear statement of requested relief help the officer understand and act on your submission.

Step-by-step: how to prepare and submit evidence

  1. Read your notice and Appeals instructions. The address, deadlines, and any case number appear on the notice. If your case involves collection actions and you want a Collection Due Process (CDP) hearing, file Form 12153 within the time stated on the notice. (IRS CDP information: https://www.irs.gov/appeals)
  2. Assemble a short cover letter that: states the taxpayer name, tax ID, case or notice number, the type of appeal (e.g., audit protest, CDP), and a concise request for relief.
  3. Prepare a written protest when required. For many tax‑adjustment appeals a signed written protest should include a statement of facts, reasons you disagree, law or authorities supporting your position, and the specific changes you want. If you’re unsure whether a formal protest is required, consult the Appeals instructions or a tax professional.
  4. Create an exhibit packet: number each exhibit, include a table of contents, and add a one‑page summary of key facts and calculations. Use copies—keep originals unless the officer asks for them.
  5. Include authorization documents: attach Form 2848 (Power of Attorney) if a representative will communicate or submit materials on your behalf, or Form 8821 for information disclosure only. (IRS forms: Form 2848 and Form 8821)
  6. Deliver the materials: mail to the Appeals address shown on your notice, hand‑deliver if an office is local, or use the secure method the Appeals office specifies. Representatives may be able to submit electronically through secure practitioner channels—confirm with the Appeals contact before sending.
  7. Time your submission: submit evidence as early as possible and ideally before the Appeals conference. If you need to send additional materials after a conference, notify the Appeals officer and request permission to reopen the administrative record—acceptance is discretionary.

Types of evidence that help (and what doesn’t)

  • Helpful: contemporaneous records (bank statements, invoices, cancelled checks, contracts, receipts), third‑party records (vendor statements), IRS transcripts, and authenticated electronic records.
  • Useful extras: a short timeline of events, a calculation worksheet showing how you computed tax or adjustments, and sworn declarations when appropriate.
  • Not helpful: vague statements without supporting documents, uncorroborated hearsay, or evidence unrelated to the contested issue.

Deadlines and timing to watch

  • Appeals and examination adjustments: many IRS notices require you to request an Appeals conference or submit a protest within about 30 days—check your notice for the exact deadline.
  • Collection Due Process (CDP): you must generally file Form 12153 within the timeframe shown on the notice to request CDP rights.
  • Notice of Deficiency: this is a separate path—if you receive a notice of deficiency you generally have 90 days to petition the U.S. Tax Court (150 days if the notice was mailed to someone outside the U.S.).
    Always confirm deadlines on the specific IRS notice or Appeals correspondence before acting. (See: https://www.irs.gov/appeals)

Professional tips from practice

  • Lead with a one‑page executive summary that tells the Appeals officer what you want and why the new evidence changes the outcome.
  • Number exhibits and reference them in your written argument (“See Exhibit 3: bank statement, March 10, 20XX”).
  • Never send originals unless requested—send high‑quality copies and keep originals secure.
  • Ask for a proof of receipt (certified mail or delivery confirmation) and follow up if you don’t receive acknowledgment.
  • If represented, file Form 2848 early so the Appeals officer will deal directly with your representative.

Common mistakes to avoid

  • Waiting until the conference to hand over bulky evidence—submit in advance.
  • Failing to follow the Appeals office’s submission instructions or missing the deadline on the notice.
  • Sending unorganized stacks of documents without an index or explanation.
  • Forgetting to include signature, tax ID, or the case/notice number.

After you submit

The Appeals officer will add accepted materials to the administrative record and use them in the review. They may ask follow‑up questions, request additional documents, or schedule a conference. If the officer rejects late evidence, you can ask them in writing to reopen the record, but reopening is not guaranteed.

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Authoritative sources and next steps

Professional disclaimer: this article is educational and does not constitute tax, legal, or accounting advice. For help with a specific case, consult a CPA, enrolled agent, or tax attorney.