Quick overview

Preparing for an IRS appeals conference without legal representation is entirely possible and often done successfully by individuals and small-business owners. The Office of Appeals exists to provide an independent, objective review of audit findings, collection actions, and penalty assessments; appeals officers evaluate facts and law to try to reach a fair resolution without litigation (IRS Office of Appeals, https://www.irs.gov/appeals).

This article gives a step‑by‑step workflow you can follow, a checklist of documents, a short written‑protest template, presentation tactics, common mistakes to avoid, and next‑step options if the appeal doesn’t resolve your dispute.

Note: This is educational content, not legal or tax advice. If your case involves potential criminal exposure, complex basis or partnership issues, or questions of significant tax law interpretation, consult a qualified tax attorney, CPA, or enrolled agent.

Before the conference: understand your notice and deadlines

  • Read the IRS notice carefully. It will say whether you must file a written protest to go forward with Appeals and will give a deadline. Many notices give a 30‑ or 60‑day response window; follow the exact deadline on your notice (do not assume a single standard applies to every notice) (IRS Appeals, https://www.irs.gov/appeals).
  • Determine whether you have a right to an appeals conference: most audit notices, collection notices with a CDP (Collection Due Process) right, and certain penalty notices allow Appeals review.
  • If you want someone to speak on your behalf, submit Form 2848 (Power of Attorney) or a limited written authorization before the conference (IRS Form 2848; see IRS.gov for the latest form).

Documentation checklist: assemble a concise appeals packet

Create a three‑part appeals packet: Summary, Evidence, and Exhibits.

  1. Summary (1–2 pages)
  • Cover page with your name, tax identification, tax periods under appeal, the IRS audit/case number, and the contact person.
  • One‑page Executive Summary: short statement of the issue, your position, and the outcome you want (e.g., removal of penalty, reduction of proposed tax). Keep this single‑spaced and easy to skim.
  1. Evidence (organized by issue)
  • Copy of the IRS audit report or notice (with the adjustments highlighted).
  • Copies of the tax return(s) involved.
  • Bank statements, invoices, receipts, canceled checks, contracts, or receipts that support your position.
  • Third‑party documentation where relevant (1099s, W‑2s, appraisal reports).
  • Accounting reconciliation or computation worksheets that explain how you arrived at a figure.
  1. Exhibits (tabbed or numbered)
  • Label each exhibit (Exhibit 1: Bank Statement — Jan 2022).
  • Cross‑reference exhibits in your Executive Summary and in each section of your written protest.

Practical tip: Put the most persuasive documents up front (e.g., a signed contract or a bank deposit that proves income or expense) and clearly label pages with exhibit numbers.

Writing the protest: what to include (short template)

If the Appeals office requires a written protest, it should be professional and focused. A formal protest is more than a complaint — it lays out the facts and the law you rely on.

Minimum useful structure (adapt as needed):

  • Heading: “Written Protest — [Your Name or Business], Tax Period(s) [YYYY], Case/Notice Number [#]”
  • Identification: Taxpayer name, address, taxpayer identification number (TIN or EIN), and a daytime phone number.
  • Tax periods and type of tax involved (income, employment, excise, etc.).
  • Concise statement of the adjustments you are appealing and the dollar amounts.
  • Facts: a short, factual narrative of your position, supported by dates and documents.
  • Law/Reasoning: brief explanation (one to two paragraphs) of why the adjustment is incorrect, citing law, regulations, or commonly relied‑upon authority if known (keep it simple—Appeals looks at both facts and law).
  • Requested outcome: explicitly state what you want (e.g., allow deduction X of $Y; abate penalty Z).
  • Signature and date: sign the protest (or have your representative sign) and include the preparer’s name if someone helped you prepare the document.
  • Attachments: list of exhibits attached.

Cite IRS guidance where helpful. The IRS provides instructions for what Appeals expects in a written protest on IRS.gov/appeals.

How to present your case at the conference

  • Bring the packet and keep printed copies for the appeals officer and yourself.
  • Start with your Executive Summary: read no more than one page. Emphasize the single strongest point first.
  • Use exhibit references: “As shown in Exhibit 2, the bank deposit on 4/15/22 matches the invoice in Exhibit 3.” Make it easy for the officer to verify supporting documents.
  • Be factual, courteous, and concise. Appeals officers appreciate clarity and organization.
  • Know your numbers. If the IRS adjusted Schedule C income, be ready to explain each figure and how you computed your deduction.
  • Anticipate counterarguments: prepare short rebuttals with document numbers.
  • If you don’t know an answer, say you’ll follow up — then follow up promptly with the requested information.

Negotiation note: Appeals focuses on whether the IRS’s proposed adjustment is correct under the facts and law. Officers are authorized to settle cases based on hazards of litigation (a realistic likelihood that the taxpayer would prevail in litigation). Be prepared to explain the weaknesses in the IRS position that create a reasonable settlement argument.

Common mistakes to avoid

  • Missing the deadline on the notice. This is the single most damaging error.
  • Overloading the Appeals officer with unorganized documents—less can be more if it’s well organized.
  • Relying on emotion rather than evidence. Appeals officers respond to facts and legal argument.
  • Failing to propose a clear remedy. Tell Appeals exactly what you want and why it’s justified.

When you should consider professional representation

Representing yourself makes sense when the issues are straightforward and the dollar amounts are manageable. Consider hiring a tax attorney, CPA, or enrolled agent when:

  • The tax amount or penalties at stake are large relative to your ability to pay.
  • There are complex legal questions (partnership allocations, basis, passthrough disputes, trust/fiduciary matters).
  • There is possible criminal exposure.
  • You feel uncomfortable negotiating or drafting legal argument.

If you hire representation, file Form 2848 early so your representative can speak for you at the conference.

If the appeal doesn’t go your way

  • You will receive a written Appeals determination. If you disagree, review the options printed in that determination carefully. You may be able to:

  • Pursue litigation in U.S. Tax Court (different deadlines apply — see the notice)

  • Pay the tax and pursue a refund claim in U.S. District Court or the Court of Federal Claims (procedures differ)

  • For collection disputes, a rejected Collection Due Process (CDP) request may allow a timely petition to the Tax Court. Follow the appeal determination instructions and consult IRS resources for the next steps.

Additional resources

Short checklist to follow (final pass the week before)

  • Confirm and calendar the Appeals conference date and time.
  • Submit any additional documents requested by Appeals at least 3 business days before the meeting if possible.
  • Print and bind your packet, with a one‑page Executive Summary on top.
  • Practice a 60–90 second opening statement that states the issue and your desired outcome.
  • Have contact information and telephone access for any third parties you may need to reach during or after the meeting.

Professional disclaimer

This article provides general information about the IRS appeals process and how to prepare when representing yourself. It does not constitute legal or tax advice for any specific situation. If your case involves complex legal issues, significant tax exposure, or potential criminal matters, consult a qualified tax attorney, certified public accountant, or enrolled agent.

Authoritative sources

If you’d like, I can convert the written‑protest template into a fillable checklist you can print and use for your conference.