Tax Tip 2026-61: How to request help with the IRS Independent Office of Appeals

Issue Number: Tax Tip 2026-61

How to request help with the IRS Independent Office of Appeals

As highlighted earlier this week in the Taxpayer Bill of Rights feature, taxpayers have the right to appeal a decision in an independent forum. If a taxpayer disagrees with an IRS determination, they can ask the Independent Office of Appeals to review their case. Appeals operates separately from the IRS office that made the original determination and provides a fair and unbiased review of the applicable tax matter.

Here’s what taxpayers need to know to appeal their case:

Requesting an Appeal
Taxpayers who meet the criteria to request an appeal must do so in writing.

• They must complete the written request and mail it to the IRS office that sent the letter with their appeal rights. The IRS office that receives the request will attempt to resolve the disputed tax issues. If that office can’t resolve the issues, they will forward the case to Appeals.
• It is important that taxpayers do not send their requests directly to Appeals; this will only delay the process and may prevent Appeals from considering the case.
• Generally, once a case is received in Appeals, an Appeals officer will contact the taxpayer via letter and will propose a conference date for the appeal to be heard.
• If a taxpayer hasn’t heard about their appeal and it’s been more than 120 days, taxpayers can contact the IRS office they worked with last for a status update.

What to expect during the Appeals conference

• Appeals conferences may be completed by phone, in person, mail or by video. Taxpayers may choose which type of conference they prefer.
• Taxpayers can use secure digital tools to send and receive documents quicker. Learn more on the What to expect from Appeals FAQs.
• If the taxpayer submits new information that was not reviewed by the original IRS office, Appeals may send the case back to that office review. Appeals will not raise new issues or reopen issues agreed to by the taxpayer or the IRS, except in cases of potential fraud.
• During the conference, the Appeals officer reviews the facts, law, and information provided by both the taxpayer and the IRS. The reasons for the decision and the taxpayer’s available options will be explained. Usually, an appeal ends in one of these ways:
  • IRS position upheld: If the facts and law support the IRS’s position.
  • In taxpayer’s favor: If the facts and law support the taxpayer’s position or courts have ruled in favor of taxpayers in similar cases.
  • Compromise: If the facts or law are unclear, or courts have made different rulings in similar cases, the Appeals officer may suggest a compromise. In this case, the taxpayer may pay part of the tax that is due.

More information

• Publication 5, Your Appeal Rights and How To Prepare a Protest If You Disagree
• Appeals mediation programs
• Taxpayer Bill of Rights
• Tax Tip: Taxpayer rights include being able to appeal an IRS decision in an independent forum

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