IRS Tax Appeals
The IRS makes mistakes. When they do, you have the right to challenge their decisions through the appeals process. We help taxpayers fight back against wrongful assessments and aggressive collection actions.
Get Help With Your Appeal
Understanding IRS Tax Appeals
When the IRS makes a decision you disagree with, you don't have to accept it. The tax code provides multiple appeal programs designed to give taxpayers a fair hearing. Common types of appeals include:
Collection Due Process (CDP) Hearing
Challenge liens and levies
Your right to a formal hearing before the IRS can seize your assets or file a tax lien
Collection Appeals Program (CAP)
Expedited collection dispute resolution
A faster alternative to CDP for disputing collection actions without Tax Court rights
Audit Reconsideration
Reopen a closed audit
Request the IRS review an audit assessment when you have new documentation or never received the original notice
Penalty & OIC Appeals
Challenge penalty assessments or OIC rejections
Appeal denied penalty abatement requests or rejected Offers in Compromise to the Independent Office of Appeals
Important: Most appeals have strict deadlines — often 30 days from the date of the IRS notice. Missing these deadlines can mean losing your appeal rights entirely, including the right to petition Tax Court.
Your Appeal Options
Depending on your situation, different appeal programs may apply. Here are the three most common paths:
Collection Due Process Hearing
The most powerful appeal right for taxpayers facing collection. A CDP hearing halts all collection activity and lets you propose alternatives like installment agreements or an Offer in Compromise.
Deadline: 30 days from CDP notice — filed using Form 12153
Collection Appeals Program
A faster, less formal process for challenging collection actions like liens, levies, and seizures. While you don't get Tax Court rights, CAP requests are typically resolved much more quickly than CDP hearings.
Best for: Urgent collection situations requiring immediate intervention
Audit Reconsideration
If the IRS assessed additional taxes based on an audit you didn't participate in — or if you have new evidence that wasn't considered — audit reconsideration lets you reopen the case and present your documentation.
Common scenario: IRS filed a substitute return and assessed taxes you don't actually owe
Our Appeals Process
- 1
Case Review
We thoroughly review your IRS notices, account transcripts, and the facts of your case to determine whether an appeal has merit and which program gives you the best chance of success.
- 2
Appeal Filing
We prepare and submit your appeal request with supporting documentation, legal arguments, and a clear statement of the issues in dispute — all within the required deadlines.
- 3
Negotiation with Appeals Officer
We represent you in conferences with the assigned Appeals Officer, presenting your case and negotiating a resolution that protects your interests.
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Resolution
We work to reach a favorable settlement — whether that means reducing your liability, removing penalties, establishing affordable payment terms, or having the assessment corrected entirely.
Frequently Asked Questions
What are the most common types of appeals with the IRS?
The most common appeals I handle involve protesting wrongful assessments and challenging aggressive collection actions. Many of my clients come to me after receiving a notice they believe is inaccurate — whether it's an inflated tax liability from a substitute for return, a denied credit or deduction, or an unexpected levy or lien. The IRS actually offers a wide range of appeal programs, many of which are detailed in Title 26 of the Internal Revenue Code and the Internal Revenue Manual. These include Collection Due Process hearings, Collection Appeals Program requests, audit reconsiderations, penalty appeals, and Offer in Compromise rejections. Each program has its own procedures, deadlines, and strategic considerations, which is why having professional representation can make a significant difference in the outcome.
What's the difference between amending a return and appealing an IRS decision?
This is a distinction that confuses a lot of taxpayers, and it's an important one. Amending a return means you're filing a corrected version of your original return — typically because you discovered missing income documents, overlooked deductions, or made a calculation error. You file an amended return using Form 1040-X, and it's essentially you telling the IRS, 'I made a mistake and here's the correction.' Appealing, on the other hand, happens when the IRS has processed your return incorrectly or made a determination you disagree with. In an appeal, you're challenging the IRS's decision — not correcting your own filing. For example, if the IRS disallows a legitimate deduction during an audit and you have documentation to support it, that's an appeal situation. Understanding which path is appropriate for your situation is critical, because filing the wrong type of request can waste valuable time and potentially harm your case.
When should I file an appeal? Should I always appeal?
No — appeals should not be filed without genuine merit. I always tell my clients that filing a frivolous appeal can actually damage your credibility with the IRS and waste time that could be spent on more productive resolution strategies. That said, many taxpayers miss legitimate opportunities to challenge IRS decisions through the appeals process. This happens for a variety of reasons — some people don't realize they have appeal rights, others feel overwhelmed by the paperwork and deadlines, and many are simply pressured by aggressive collection notices into paying or agreeing to terms they shouldn't accept. If the IRS has made an error, denied a legitimate claim, or proposed an assessment you believe is wrong, you should absolutely exercise your right to appeal. The key is having a professional evaluate your case to determine whether there's a solid basis for the appeal before you file it.
What is the IRS Independent Office of Appeals?
The IRS Independent Office of Appeals is a separate division within the IRS that provides an impartial review of tax disputes. It was established to give taxpayers a fair and efficient way to resolve disagreements without going to court. What makes Appeals Officers different from the collection or examination agents you may have dealt with previously is that they have much broader settlement authority — they're specifically trained to evaluate the strengths and weaknesses of both sides and reach a reasonable resolution. Appeals Officers consider the hazards of litigation, meaning they weigh the likelihood of the IRS winning if the case went to Tax Court. This often works in the taxpayer's favor because the IRS would rather settle a case at Appeals than risk losing in court. I've found that the Appeals Office is often where the most meaningful progress happens in tax disputes, and cases that seemed hopeless at the collection level frequently get resolved favorably at Appeals.
What is a Collection Due Process hearing and what are my rights?
A Collection Due Process hearing — commonly called a CDP hearing — is one of the most important rights available to taxpayers facing IRS collection actions. When the IRS files a federal tax lien or proposes a levy against your wages, bank accounts, or other assets, they're required by law to send you a notice informing you of your right to request a CDP hearing. This hearing gives you the opportunity to challenge the collection action, propose alternative payment arrangements, and in some cases even dispute the underlying tax liability itself. You have 30 days from the date of the CDP notice to file your request using Form 12153. If you miss that 30-day window, you can still request an equivalent hearing, but you lose certain protections — including the right to petition Tax Court if you disagree with the outcome. During the CDP hearing, all collection activity is suspended, giving you critical breathing room. I cannot stress enough how important it is to act quickly when you receive one of these notices.
How long does the IRS appeals process typically take?
The timeline varies significantly depending on the type and complexity of the appeal. Simple penalty appeals or Collection Appeals Program requests can sometimes be resolved in a matter of weeks. However, more complex matters — such as Collection Due Process hearings, audit appeals, or Offer in Compromise rejections — typically take anywhere from 6 to 18 months to work through the system. Several factors affect the timeline: the current backlog at the Appeals Office, the complexity of the tax issues involved, whether additional documentation needs to be gathered, and how cooperative the assigned Appeals Officer is in scheduling conferences. While this may seem like a long time, it's important to remember that collection activity is generally suspended while your case is in Appeals, and the additional time often results in a significantly better outcome than accepting the original IRS determination. I keep my clients informed throughout the process so there are no surprises.
Can I appeal if the IRS rejects my Offer in Compromise?
Absolutely. If the IRS rejects your Offer in Compromise, you have 30 days from the date of the rejection letter to request an appeal with the Independent Office of Appeals. This is a right that many taxpayers either don't know about or fail to exercise in time. In my experience, OIC rejections are frequently overturned or renegotiated at the Appeals level. The reason is straightforward — the initial OIC examiner may have used unreasonable assumptions about your income potential, overvalued your assets, or failed to properly account for your allowable living expenses. An Appeals Officer takes a fresh look at your financial situation and has the authority to accept a reasonable offer that the original examiner rejected. I've had cases where offers rejected at the initial level were accepted at Appeals for the same or even a lower amount. If your OIC was recently rejected, don't give up — but do act quickly, because that 30-day deadline is firm.
Related Tax Relief Services
Tax appeals are often part of a broader resolution strategy. These services may also apply:
Penalty Abatement
If your appeal involves IRS penalties, we can pursue abatement through First-Time Penalty Abatement or Reasonable Cause while your case is in Appeals.
Audit Defense
Many appeals stem from unfavorable audit results. Professional audit representation can prevent issues from reaching the appeals stage in the first place.
Offer in Compromise
If your appeal involves a rejected OIC, we can represent you in the appeals process and negotiate a settlement the IRS will accept.
Challenge the IRS Decision
You have the right to appeal. Let us help you build a strong case and fight for a fair outcome.