IRS Appeals Representation
If you disagree with a decision the IRS made, you may have the right to ask the IRS Independent Office of Appeals to review it.
Appeals is separate from the IRS Examination and Collection functions that made the original determination or initiated the collection action. Its job is to review tax disputes fairly and impartially and resolve them without litigation when possible.
But IRS Appeals isn’t one procedure.
The type of decision matters. So does the notice you received and the deadline it gives you.
Start with the notice.
What Makes IRS Appeals Different?
Appeals is part of the IRS, but it operates separately from the Examination and Collection functions that made the determination or initiated the collection action.
An Appeals Officer or Settlement Officer takes a fresh look at the disputed issues, including the facts, the law, and the taxpayer’s position.
Appeals can also consider hazards of litigation. In plain English, that means looking at the strengths and weaknesses of a disputed issue and what could happen if the disagreement went to court.
That doesn’t mean every case gets compromised. Some issues don’t present meaningful litigation hazards at all.
But it is an important difference between Appeals and simply asking the IRS function that made the original determination to look at the same disagreement again.
What Kinds of IRS Matters Can Reach Appeals?
Appeals handles disputes arising from several parts of the IRS.
Examination matters
Audit adjustments, disputed income or deductions, certain penalties, employment tax issues, and other examination determinations.
Collection matters
Certain lien and levy actions, rejected or terminated collection alternatives, Offers in Compromise, and other collection disputes.
Other specialized matters
These can include Trust Fund Recovery Penalty proposals, innocent spouse determinations, penalty appeals, and other matters for which the IRS provides appeal rights.
The exact procedure depends on the type of determination involved.
IRS Appeals Is Not One Procedure
The word appeal gets used for several different IRS procedures.
An audit dispute may involve a written protest before assessment.
A proposed levy or federal tax lien filing may involve a Collection Due Process hearing.
Some collection actions can be reviewed through the Collection Appeals Program.
A proposed Trust Fund Recovery Penalty has its own pre-assessment protest procedure.
Those aren’t interchangeable processes. They have different rules, different deadlines, and sometimes different rights after Appeals is finished.
That’s why I start with the IRS notice rather than assuming what kind of appeal someone needs.
The Notice Tells You Which Deadline Applies
There isn’t one universal deadline for requesting IRS Appeals review.
After a Final Notice of Intent to Levy, the request for a Collection Due Process hearing is generally due within 30 days.
After Letter 1153, which proposes a Trust Fund Recovery Penalty, a written protest is generally due within 60 days, or 75 days if the letter is addressed to you outside the United States.
Those are two examples, not the whole picture. The notice you received states the period that applies to it.
When Does an Appeal Make Sense?
An appeal isn’t automatically the right response just because you disagree with the IRS.
I want to know what we’re asking Appeals to change and why.
An appeal may make sense when there is a disagreement about the facts, about how the tax law applies to those facts, about an IRS examination adjustment, or about a collection action for which appeal rights are available.
But Appeals isn’t necessarily the best place to introduce a file full of information the IRS function working the case has never seen. If important records or facts weren’t previously provided, that can affect how the case moves through Appeals.
And Appeals isn’t necessarily the right process if the only issue is that you cannot afford to pay an otherwise correct balance.
Sometimes the right answer is an appeal.
Sometimes it is a collection alternative.
Sometimes more information needs to go back to the IRS function working the case.
The notice and the actual disagreement tell us which path we’re on.
How I Approach an IRS Appeal
I start with the decision you’re asking Appeals to review.
Then I want the IRS file and the history behind it.
What did the IRS decide?
What facts did it rely on?
What do we disagree with?
What records support our position?
And what law applies to those facts?
If the disagreement isn’t clear before the case goes to Appeals, sending more paper usually doesn’t solve that problem.
My job is to identify the issues that actually matter, develop the facts and supporting records, and make the disagreement clear. Appeals should be able to see what the IRS decided, why we disagree, and what supports our position.
I Was Writing About IRS Appeals Before This Website Page Existed
IRS Appeals has been part of my work for a long time.
Years of representing taxpayers in IRS examinations, collection matters, and Appeals became the foundation for my first book. That work was later updated and reissued as IRS Secrets Revealed: How to Survive IRS Audit, Collections & Appeals.
Appeals is in the title for a reason.
An IRS dispute doesn’t always end with the examiner, revenue officer, or other IRS employee who worked the case first. Sometimes the next question is whether that decision should be reviewed by Appeals.
My later admission to practice before the United States Tax Court as a non-attorney practitioner expanded the scope of where I can continue representing taxpayers when a qualifying dispute moves beyond the IRS administrative process.
What If Appeals Doesn't Resolve the Dispute?
Not every Appeals matter ends the same way.
What comes next depends on the type of case and the determination Appeals makes.
Some matters may provide a path to U.S. Tax Court. A timely Collection Due Process hearing, for example, can result in a Notice of Determination that may be reviewed by the Tax Court. Other Appeals procedures have different next steps.
I am admitted to practice before the United States Tax Court as a non-attorney practitioner.
So when I’ve already represented a taxpayer through an IRS dispute and a qualifying matter later reaches Tax Court, the representation does not automatically have to be handed to someone new.
Frequently Asked Questions
Will the same IRS employee who made the decision handle my appeal?
Generally, no. Appeals operates separately from the Examination and Collection functions, and the Appeals employee assigned to review the dispute is not the examiner or collection employee who made the original determination or initiated the action.
Do I need representation for an IRS appeal?
No. You can handle an appeal yourself. You can also authorize a qualified representative to deal with the IRS on your behalf. As an Enrolled Agent, that is work I can do for you.
Do I need new evidence to appeal?
Not necessarily.
Appeals reviews the dispute based on the facts, law, and information available in the case. If important records were never given to the examiner or revenue officer, they may still matter, but submitting new information at Appeals can cause that information to be sent back to the IRS compliance function for consideration.
That’s one reason I want to know what was already provided before deciding how to present the appeal.
How long does an appeal take?
It varies with the type of case, what is in dispute, and how much development the file needs. I would rather look at your specific matter than give you a number from a web page.
Disagree With an IRS Decision?
Start with the notice.
Bring the notice, the examination report or collection correspondence if you have it, and anything the IRS sent before it.
I’ll look at what the IRS decided, which Appeals process applies, the deadline on the notice, and most importantly, what we’re actually asking the IRS to reconsider.