The IRS Independent Office of Appeals (Appeals) is a neutral forum within the Service that resolves tax controversies without litigation. Its mission (codified by Congress) is to settle cases fairly and impartially, based on the hazards of litigation, and to promote consistent application of the tax laws. In practical terms, Appeals is separate from Exam and Collection and gives you a chance to resolve disputes away from federal tax court if you follow the proper procedures and deadlines. Your right “to appeal an IRS decision in an independent forum” is one of the Taxpayer Bill of Rights.
At the Tax Law Offices of David W. Klasing, we provide strategic insight to help you make informed decisions regarding your tax appeal. Whether you need to appeal the IRS’s entire decision or specific rulings, we will educate you about your options and guide you toward a favorable resolution. If you’re unsatisfied with audit outcomes, tax penalties, or other IRS decisions, our skilled representation before appeals officers will ensure your records are detailed and organized, positioning you for a favorable outcome in the appeals process. Call the Tax Law Offices of David W. Klasing at (800) 681-1295 for a reduced-rate privilege-protected initial consultation or reach out through our online contact form HERE.
How to Request Appeals (and Where to Send your Protest)
Appeals doesn’t open a case because you call them; you must request Appeals properly. For most examination disagreements, the IRS issues a “30-day letter” that describes proposed changes and outlines the appeal process. You request Appeals by sending either a small case request or a formal written protest to the address on the IRS letter—do not send your protest directly to Appeals, or you can delay or jeopardize consideration. A small case request is available when the total amount in dispute for each tax period is $25,000 or less (tax + penalties, or claimed refund); otherwise, a formal protest is required (and if any one period exceeds $25,000, all periods in the request require a formal protest). The IRS provides Form 12203 for small cases; formal protests must include prescribed statements of facts, law, and your signature, accompanied by a jurat. File by the deadline in your letter (often 30 days).
For collection disputes, communication starts by using the right appeal path and form: a Collection Due Process (CDP) hearing (generally within 30 days of a levy or lien notice) via Form 12153, or a Collection Appeals Program (CAP) request via Form 9423 for many lien/levy/seizure/installment-agreement issues. CDP hearings lead to an Appeals conference before collection action proceeds (subject to statutory limits). CAP is faster but doesn’t provide judicial review if you disagree with the outcome. Follow the instructions and mail or fax the request to the address on your notice.
If you received a Statutory Notice of Deficiency (90/150-day letter) and time is running, you generally preserve your Appeals opportunity by petitioning the U.S. Tax Court on time. Many docketed cases are then referred to Appeals for settlement consideration, and Appeals has procedures for processing and settling docketed matters. (In certain situations, regulations give Appeals a defined period of exclusive settlement jurisdiction once Counsel sends the case over.)
How to Communicate with Appeals Once Your Case is Assigned
After your case is accepted, Appeals will send a letter identifying your Appeals Officer/Settlement Officer and how to contact them. Conferences can be held informally and may be conducted by telephone, video conference, or in person; you (or your authorized representative, as specified on Form 2848) may choose the format that best suits the case. Appeals now also supports secure messaging for two-way communication and document exchange in many appeals—use it rather than regular email for sensitive materials. Your assignment letter and the Appeals web pages provide instructions on how to get started with secure messaging and how to upload documents safely.
Two ground rules shape communications. First, provide facts and documents responsive to the Appeals’ requests and be prepared to explain your legal position. Appeals resolve cases using the hazards of litigation standard, so clear and credible evidence matters. Second, Appeals’ neutrality is protected by the ex parte rules: generally, Appeals should not have substantive communications about the strengths/weaknesses of your case with Exam or Collection without allowing you to participate. If you believe those rules were breached, please raise the issue with the Appeals Officer.
Special Channels by Issue Type (CDP, CAP, and Docketed Cases)
In CDP cases (requested on Form 12153), you will communicate with a Settlement Officer about collection alternatives (installment agreement, OIC, currently not collectible) and any challenges to the underlying liability (if you qualify). Conferences can be by phone, video, or in person; if you filed within the 30-day window, Appeals will issue a Notice of Determination, and you may petition the Tax Court if you disagree. CAP (Form 9423) is a quicker path to contest specific collection actions, but there is no post-CAP judicial review.
If your case is docketed in Tax Court, communications typically flow through both Chief Counsel and Appeals. Counsel may refer your case to Appeals for settlement discussions; Appeals has detailed procedures for docketed matters and will schedule a conference while the Tax Court case is pending. You and your representative will work with the assigned Appeals Officer and as needed, with Counsel to formalize any settlement.
Practical Tips that Improve Your Communications with Appeals
Send Your Protest to the Address On the IRS Letter (Not to Appeals)
The originating function screens protests and forwards qualifying cases. Sending protests directly to Appeals can delay or prevent consideration of your case.
Choose the Correct Format
Use Form 12203 for eligible small cases; otherwise, submit a complete formal protest that addresses facts, law, and hazards and is signed with the required declaration. For collection matters, use Form 12153 (CDP) or Form 9423 (CAP).
Pick Your Conference Method
The telephone call is standard, but video or in-person meetings can be requested where helpful. Appeals’ secure messaging is available in many cases for follow-up questions and document exchange.
Mind the Ex Parte Guardrails
Appeals must preserve independence and allow you to participate if they discuss substantive case matters with Exam or Collection. If you have a concern, raise it promptly.
Protect Your Record and Your Privileges
Communicate through your authorized representative where possible; avoid emailing sensitive data outside approved secure channels; and remember that adding non-lawyer third parties to privileged communications can waive protections. (You still must provide the underlying records the IRS is legally entitled to.)
Contact the Tax Law Offices of David W. Klasing if You Need to Communicate Effectively with IRS Appeals
Appeals is where many disputes are resolved, considering the hazards of litigation, as well as credibility, organization, and process control, which matter as much as the merits. At the Tax Law Offices of David W. Klasing, our dual-licensed IRS Appeals Attorneys and CPAs handle Appeals matters daily and are fluent in the mechanics that decide outcomes: how to get a case to Appeals the right way, how Appeals Officers actually evaluate evidence, how ex parte safeguards work, and how to use secure messaging for efficient, compliant communications. We align your presentation with Appeals’ mission of impartial, non-litigation resolution, while ensuring the ex parte rules are respected and your voice is heard.
We also take ownership of the paperwork and channels that get you in the door—and keep you there. That includes assembling a persuasive small case request on Form 12203 or a full formal protest (sent to the address on your IRS letter, not directly to Appeals), and choosing the correct collection pathway—CDP with Form 12153 (30-day window; preserves Tax Court review) or CAP with Form 9423 (faster, but no judicial review). In docketed cases, we coordinate settlement talks between Chief Counsel and Appeals under the procedures for docketed cases.
Why choose the Tax Law Offices of David W. Klasing for Appeals? You get one integrated team of dual-licensed Tax Attorneys & CPAs with a long-standing Appeals practice and recognized credentials (including A+ BBB accreditation and a 10.0 AVVO profile for David W. Klasing). That combination enables us to integrate technical tax law with forensic accounting and privilege strategy, ensuring your protest is well-supported, your submissions are complete, and your rights are protected from initial contact through conference and, if necessary, docketed settlement. Begin with a confidential, reduced-rate initial consultation by calling the Tax Law Offices of David W. Klasing at (800) 681-1295 or submitting your inquiry through our online contact form HERE.
