IRS Appeals: How to Challenge a Decision

If the IRS makes a decision you disagree with — an audit adjustment, a rejected Offer in Compromise, a denied installment agreement — you have the right to appeal. The IRS Office of Appeals is independent from the examination and collection divisions. Their job is to settle cases, not rubber-stamp the examiner.

The 30-Day Letter

After an audit, the IRS sends a 30-day letter with proposed changes. You have 30 days to file a written protest requesting an Appeals hearing. Miss this deadline and the IRS issues a 90-day letter (Notice of Deficiency), which is your ticket to Tax Court — but the stakes and costs go up significantly.

Writing an Effective Protest

A protest letter must include your name and address, a statement that you want to appeal, the tax years involved, a list of the findings you disagree with, the facts supporting your position, and the law or authority you are relying on. Vague protests get vague results. Specific citations to IRC sections and case law get attention.

Collection Due Process Hearings

CDP hearings under IRC §6330 are a separate appeals track triggered by collection actions. When the IRS sends a Final Notice of Intent to Levy or files a Notice of Federal Tax Lien, you have 30 days to request a CDP hearing. This stops all collection activity while the hearing is pending and gives you the right to propose collection alternatives.

CDP hearings also toll the collection statute — the 10-year clock stops while the hearing is open, including any Tax Court petition period. Factor that into your strategy. We handle IRS appeals at every level.

Tax attorney Darrin Mish has spent 32 years getting taxpayers out of IRS trouble. Free consultation — no obligation.