Disagree with the IRS? You have the right to be heard.
Many IRS decisions can be reviewed by the Independent Office of Appeals, separate from the office that made them. We build your case, meet the deadline, and represent you in the appeal.
Illustration only. Some decisions have other appeal routes, each with its own deadline.
Is this you?
Disagreeing with the IRS is more common than people think, and the law gives you ways to be heard. Reach out if any of these sound familiar.
An audit ended badly
The examiner’s report adds tax or penalties you believe are wrong.
A letter with appeal rights
You received a letter explaining your right to appeal, and the clock is running.
A collection action you dispute
A lien, a levy, or a rejected payment plan does not fit your situation.
A notice of deficiency
You received a 90 day letter and need to know your options quickly.
Many decisions, one independent review.
Appeals reviews a wide range of IRS decisions, from audit results to collection actions and penalties.
- Audit results
- Penalties
- Liens
- Levies
- Rejected offers
- Payment plan decisions
- Innocent spouse
- Trust fund penalty
Appeals works apart from the IRS office that made the decision, to keep its review impartial.
Its purpose is to resolve tax disputes fairly without going to court.
Requests go to the address on the letter with your appeal rights, not directly to Appeals.
Each type of decision has its own appeal process and deadline, shown on the IRS letter.
The right door, at the right time.
How you appeal depends on the decision and the amount. A strong request is clear about what you disagree with and why.
- A list of the items you disagree with.
- The reasons you disagree, supported by facts and documents.
- The law or other authority that supports your position.
- Sent within the time limit on the letter, generally 30 days.
From disagreement to a fair review.
Five steps, with one point of contact the whole way through.
- 1
Free case review
We read the decision, the letter with your appeal rights, and the deadline.
- 2
Power of attorney and file
With Form 2848 on file, we gather the examiner’s report, your transcripts, and the case history.
- 3
Build the protest
We organize the facts, the documents, and the law into a clear written request.
- 4
File on time
We send the request to the address on your letter before the deadline.
- 5
Represent you
We present your case in the Appeals conference and keep you informed at every step.
What to know about appeals.
A few facts that protect your options.
Appeals is independent
It works separately from the IRS office that made the decision, to keep its review impartial.
The deadline is on the letter
Most requests are due within the time limit shown on the letter, generally 30 days.
The Tax Court clock does not pause
After a notice of deficiency, talking with the IRS does not extend the 90 days to petition the Tax Court.
What we do for you.
An Enrolled Agent leads your case, with the same person handling it from the first call to the final result.
Deadline first
The first thing we confirm is the date that protects your rights.
A protest built on facts and law
We write the request the way Appeals reviews it: issue by issue, with support for each one.
Represented at Appeals
We handle the conference and the conversations, so you do not face the IRS alone.
Collection appeals too
Liens, levies, and payment plan decisions have their own routes, and we use the one that fits.
About IRS appeals.
The questions we hear most. Anything else, ask us during your free case review.
Is Appeals part of the IRS?
Yes, but it is independent from the office that made the decision. Its role is to review disputes fairly and impartially, outside of court.
Do I have to go to court?
No. Most disputes can be resolved through Appeals. The Tax Court is a separate option with its own deadline, usually after a notice of deficiency.
I received a notice of deficiency. What now?
You generally have 90 days to petition the Tax Court, or 150 days if the notice is addressed to you outside the U.S. The IRS cannot extend it, so contact us right away.
Can I appeal a lien, a levy, or a rejected payment plan?
Often, yes. Collection Due Process and the Collection Appeals Program cover these decisions, each with its own form and deadline.
Where disputes usually begin.
Most appeals start with an audit or a collection action. These services cover those steps.
IRS Audit Representation
Representation through the audit, from the first request to the final report.
View serviceRelated serviceIRS Notice & Letter Response
Clear answers and a timely response when an IRS or state letter arrives.
View serviceRelated serviceTax Lien & Levy Resolution
Strategy to release or prevent federal and state tax liens and bank levies.
View serviceDisagree with the IRS? Let us make your case.
Send us the letter with your appeal rights. The first case review is free and confidential.
Free case reviewNo obligationOne point of contact