How long does the appeals timeline take — from an IRS decision to Tax Court?
Understanding the appeals timeline is about two things: deadlines and options. Miss a deadline and you may lose a statutory right to challenge an IRS action. Follow the steps and you preserve the ability to settle at Appeals or escalate to the U.S. Tax Court.
Below I walk through the common timelines, what they mean in practice, and pragmatic steps I use when representing clients.
Quick snapshot: typical deadlines (at-a-glance)
- Notice of Deficiency (statutory 90‑day letter): 90 days from date of mailing to petition U.S. Tax Court (150 days if the notice was mailed to a person outside the United States). (IRC §6213; see IRS CP3219 notices)
- Collection Due Process (levy/lien) notice: generally 30 days to request a CDP hearing (file Form 12153) to preserve the right to go to Tax Court under IRC §6330.
- IRS Office of Appeals administrative review: timing varies—often 3–9 months for a decision, but complex cases can take longer; Appeals tries to resolve cases by conference and negotiation.
Authoritative references: IRS Publication 556 (Examination, Appeal Rights, and Claims for Refund) (https://www.irs.gov/pub/irs-pdf/p556.pdf); Taxpayer Advocate Service guidance on appeals (https://www.taxpayeradvocate.irs.gov/get-help/tax-disputes/appeal-an-irs-decision/); U.S. Tax Court overview (https://www.uscourts.gov/about-federal-courts/court-types/tax-court).
Step-by-step timeline and what to do at each stage
1) IRS issues a notice or decision (Day 0)
- Examples: Notice of Deficiency (commonly delivered as CP3219/Letter 3219A/B), a Notice of Intent to Levy, or a Notice of Federal Tax Lien. Each notice sets required actions and includes statutory appeal windows.
- Immediate action: Carefully read the notice and the sections labeled “Your rights” and “How to contest”. Save the mailing date and start a deadline calendar.
Related reading: see our guides on How to Handle a Notice of Deficiency (90-Day Letter) and the glossary entry Notice of Deficiency (CP3219A).
2) Choose the appropriate administrative route (Days 0–30 to 90)
- If you receive a Notice of Deficiency (a statutory 90‑day letter), you may file a petition with the U.S. Tax Court within 90 days (150 if outside the U.S.), or pay the tax and sue for refund in U.S. District Court or Court of Federal Claims after paying. Filing a Tax Court petition preserves litigation without first paying the assessed tax.
- If you receive a Notice of Intent to Levy or Notice of Federal Tax Lien, you generally have 30 days to request a Collection Due Process (CDP) hearing (Form 12153). Requesting CDP preserves your right to later bring the matter to Tax Court if Appeals upholds the IRS determination (IRC §6330).
- For many audit adjustments, you can request an administrative appeal with the IRS Office of Appeals—often by submitting a written protest if the proposed deficiency meets certain dollar thresholds (see IRS guidance and our “Written Protest” guide).
3) Administrative Appeals (commonly 3–9 months)
- The Office of Appeals is independent from the examination group and aims to settle disputes without court. Typical steps: written submission (protest), case assignment to an Appeals officer, possible telephone or in‑person conference, and then a written Appeals settlement or denial.
- Timeframe: simple cases may resolve in a few months; complex factual or legal matters take longer. Appeals will often request additional documentation; respond promptly and comprehensively.
Practical tip from practice: I always include a clear, one‑page executive summary in the protest or submission listing the legal issues, facts, and requested relief — Appeals officers appreciate clarity and it shortens the review time.
4) Appeals decision (variable; often within 6 months)
- If Appeals issues a decision you accept, the case concludes. If Appeals issues an adverse determination, the notice will explain your next steps and deadlines (for example, the right to file a petition in Tax Court).
- After an adverse Appeals determination in collection matters following a CDP hearing, you typically have 30 days to file a petition in Tax Court challenging the CDP determination. For deficiency matters, the 90‑day statutory period applies from the original Notice of Deficiency.
5) Filing in U.S. Tax Court (if you choose to litigate)
- Petition deadlines are jurisdictional; late petitions are usually dismissed. For a Notice of Deficiency, file within 90 days (150 if outside the U.S.). For CDP matters, file within 30 days of the Notice of Determination from Appeals. The Tax Court process follows its own rules for pleadings, discovery, motions, and trial.
Practical timeline example (common audit → appeal → Tax Court path)
- Day 0: Audit completed. IRS mails Notice of Deficiency (CP3219A/Letter 3219). You receive it on Day 5.
- By Day 95: You must file a Tax Court petition if you want to contest the deficiency in Tax Court (90 days from mailing). If you miss that, your remaining option is to pay and sue for refund later.
- If instead the case goes to Appeals: you send a timely written protest and attend a conference; Appeals issues an adverse determination in 4–8 months.
- After an adverse Appeals decision in a collection matter, you have 30 days to file in Tax Court; for deficiency matters you would already have had 90 days from the notice mailing to file directly.
Common mistakes and how to avoid them
- Missing the correct deadline: Don’t assume all IRS appeal deadlines are 90 days. Collection Due Process (CDP) is typically 30 days; the Notice of Deficiency is 90 days (150 outside the U.S.). Set calendar reminders immediately.
- Filing the wrong form or not submitting a proper protest: For audit protests, follow the IRS guidance on what a written protest should include (facts, law, signature, authorization). See our guide: How to Prepare a Written Protest for a Notice of Deficiency.
- Weak documentation: Appeals evaluates facts and supporting records. Submit organized exhibits and a clear statement of contested items.
When to involve professional representation
In my 15+ years of practice I find the biggest value-add from representation is at three points:
1) Preparing a coherent written protest with legal authority and clear exhibits; Appeals responds better to well-organized submissions.
2) Negotiating settlement terms with Appeals (offers in compromise, partial settlements, or proposed adjustments).
3) Preparing a timely, technically correct petition for U.S. Tax Court and handling litigation strategy.
If you have a complex case (large dollar exposure, technical legal issues, or risk of liens/levies), consult a tax attorney, CPA, or enrolled agent experienced in Appeals and Tax Court practice right away.
Frequently asked questions (brief)
Q: If I file with Appeals, can I still go to Tax Court?
A: Yes, but the path depends on the type of notice. A Notice of Deficiency allows you to go directly to Tax Court within 90 days. For collection actions, timely requesting a CDP hearing preserves the right to go to Tax Court after an Appeals determination (typically 30 days from that determination). (See IRS Pub. 556 and IRC §6330.)
Q: How long will Appeals take?
A: There is no single answer. Many cases clear in 3–9 months; complex factual or multi‑year audits can take a year or longer. Responding quickly to requests and providing a tight factual/legal brief speeds the review.
Q: Should I pay the tax while appealing?
A: It depends. Filing a petition with Tax Court after a Notice of Deficiency lets you litigate without first paying. For collection actions, if you want to stop a levy, you must follow the CDP process and sometimes make deposits (e.g., to stop collection while contesting the liability). Discuss specifics with a practitioner.
Sources and further reading
- IRS Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund (https://www.irs.gov/pub/irs-pdf/p556.pdf)
- Taxpayer Advocate Service — Appeal an IRS decision (https://www.taxpayeradvocate.irs.gov/get-help/tax-disputes/appeal-an-irs-decision/)
- U.S. Tax Court — About the Tax Court (https://www.uscourts.gov/about-federal-courts/court-types/tax-court)
Internal guides on FinHelp you may find useful:
- How to Handle a Notice of Deficiency (90-Day Letter): https://finhelp.io/glossary/how-to-handle-a-notice-of-deficiency-90-day-letter/
- Notice of Deficiency (CP3219A): https://finhelp.io/glossary/notice-of-deficiency-cp3219a/
- How to Prepare a Written Protest for a Notice of Deficiency: https://finhelp.io/glossary/how-to-prepare-a-written-protest-for-a-notice-of-deficiency/
Professional disclaimer: This article is educational and general in nature and is not a substitute for personalized tax or legal advice. Tax rules change; consult a qualified tax professional or tax attorney about your specific situation.
Author note: In my practice I prioritize deadline management and a one‑page executive summary for Appeals submissions — these two steps often tip negotiations in the taxpayer’s favor.