Background and purpose

The IRS Office of Appeals exists to resolve disagreements fairly and independently of the examining IRS office. Appeals Conferences are an administrative, not judicial, forum designed to narrow issues and reach a negotiated solution when possible. In my 15+ years helping taxpayers, well-prepared conferences often resolve disputes that would otherwise move toward litigation.

How an Appeals Conference works (step-by-step)

  1. Requesting review: You generally request Appeals after receiving a notice proposing changes, a notice of deficiency, or after an adverse audit or collection action. The Appeals Office will confirm jurisdiction and the issues it can consider. (See IRS Appeals for details: https://www.irs.gov/appeals.)
  2. Submitting a written protest or appeal: For many cases (especially when the proposed change exceeds a dollar threshold) the IRS requires a written protest that explains each disputed issue and the factual and legal basis for your position. Your protest becomes part of the administrative record.
  3. Building the administrative record: Assemble documents, calculations, receipts, contracts, bank records, and any expert reports that support your position. Include a concise statement of facts and a numbered evidence list.
  4. The conference: Conferences are often conducted by phone or video; in some situations they may be in person. An Appeals Officer reviews the record, hears arguments, asks clarifying questions, and explores potential compromise options.
  5. Resolution or next steps: Appeals may fully sustain your position, reach a partial settlement, propose an alternative resolution, or decline to change the underlying determination — at which point you may have the right to litigate in Tax Court or pursue other remedies.

What to bring: a practical checklist

  • Copies of the tax return(s) at issue and any amended returns.
  • IRS notices, correspondence, and audit reports related to the matter.
  • A written protest (if required) and a one-page issue summary for the Appeals Officer.
  • Organized supporting documents: receipts, invoices, bank statements, payroll records, contracts, Form 1099s/W-2s, canceled checks.
  • Clear computations: reconciliations and spreadsheets that map raw documents to your tax positions.
  • Authoritative citations: statute, regulations, IRC sections, or controlling cases if relevant.
  • Representative credentials and power of attorney (Form 2848) if you’ll be represented.
  • A brief, written statement of settlement positions and acceptable outcomes.

In my practice I prepare a two-inch binder (or a searchable PDF) with a tabbed table of contents and a one-page executive summary; Appeals Officers appreciate concise, well-organized submissions.

Who is affected / eligible

Any taxpayer (individual, business, estate) with an open dispute that the Office of Appeals has jurisdiction to review can request an Appeals Conference. Common cases include disputed audit adjustments, penalty assessments, collection actions, and denials of offers in compromise. For collection matters, taxpayer rights and procedures may differ (see the CDP vs collection appeals guidance linked below).

Practical tips to increase your odds

  • Start early: compile records and draft your written protest before deadlines. Appeals prefers a complete administrative record.
  • Be factual and professional: Appeals Officers focus on facts, law, and mitigation — emotion or antagonism rarely helps.
  • Narrow issues: identify the dispositive facts and focus your evidence there; too many peripheral documents dilute your argument.
  • Use experts where appropriate: valuation, accounting, or industry experts can make complex positions credible.
  • Offer realistic settlement options: show flexibility (partial concessions, payment plans, or limited compromise) to encourage a negotiated outcome.

Common mistakes to avoid

  • Showing up unorganized or without a written summary of your position.
  • Failing to submit controlling documents before the conference, which limits what the Appeals Officer can consider.
  • Treating the conference as a re-audit — Appeals looks at the administrative record and legal arguments, not a second audit.

Short real-world example

A small-business owner I represented disputed disallowed business-expense deductions. We compiled invoices, bank records, and a clear spreadsheet reconciling each expense to the business purpose. At the conference the Appeals Officer reversed several adjustments after reviewing the organized evidence and a short written explanation tying receipts to tax code guidance.

Frequently asked questions

Q: Can someone represent me at the Appeals Conference?
A: Yes. A tax attorney, CPA, or enrolled agent may represent you if properly authorized using Form 2848 (power of attorney). The representative can present evidence and negotiate on your behalf.

Q: Will the Appeals Officer talk to the IRS auditor?
A: Appeals is independent of the examiner. While they may discuss the case with the examiner to understand facts, Appeals evaluates the matter independently and seeks a fair resolution.

Q: What if Appeals denies my request?
A: If Appeals declines to change the determination you may have the option to pursue litigation in U.S. Tax Court or pay the tax and seek a refund through the courts. Consult a tax professional promptly for deadlines.

Related FinHelp resources

Authoritative sources

Professional disclaimer

This article is educational only and does not constitute tax or legal advice. For guidance specific to your facts, consult a qualified tax professional or attorney. Timelines and procedures can change; confirm current rules on the IRS website before acting.