Start With the Letter You Received
Your route to Appeals depends on the letter the IRS sent you. That letter explains your appeal rights and sets your time limit. Our guide to the CP2000 notice explains one type of IRS notice.
IRS Appeals Process Routes Compared
| Your situation | Appeal route | How to request | Deadline |
|---|---|---|---|
| You disagree with audit results | Formal written protest | Written protest | Time limit in your letter, generally 30 days |
| Proposed audit tax and penalty is $25,000 or less per tax period | Small case request | Form 12203 or a brief written statement | Time limit in your letter, generally 30 days |
| You disagree with a collection action | Collection Appeals Program (CAP) | Form 9423 to your revenue officer | 3 business days after your Collection Manager conference |
| You got a Collection Due Process notice | Collection Due Process (CDP) hearing | Form 12153 to the address on the notice | Generally 30 days from the notice date |
| The IRS rejected your offer in compromise | Appeal of the rejection | Request an appeal | 30 days from the letter date |
| You got a notice of deficiency | U.S. Tax Court petition | Petition to Tax Court | 90 days (150 if addressed to you outside the US) |
Formal Protest vs. Small Case Request After an Audit
A protest is your written explanation of why you disagree with the IRS. You need a formal written protest to get an Appeals conference (a review meeting with Appeals) unless you qualify for a small case request.
You qualify for a small case request if the total proposed tax and penalty from your audit is $25,000 or less for each tax period. You can use Form 12203, Request for Appeals Review, or a brief written statement. This option isn’t available for employee plans, exempt organizations, S corporations, or partnerships.
For step-by-step protest guidance, see Publication 5, Your Appeal Rights and How to Prepare a Protest.
How to Appeal IRS Collection Actions
Under CAP, you generally meet with a Collection Manager first. The exception is installment agreement (monthly payment plan) cases. Then, you send Form 9423 to your revenue officer (the IRS employee handling your case) within 3 business days of that conference.
For a CDP hearing, send Form 12153 to the address on the notice, generally within 30 days of the notice. A timely request lets you take the result to Tax Court and generally pauses levy action (a levy is a legal seizure of your money or property).
If you miss the 30 days, you can request an equivalent hearing within 1 year. But you can’t take that decision to Tax Court.
If the IRS rejected your offer in compromise (a request to settle tax debt for less than you owe), you have 30 days from the letter date to appeal. Our guide to tax debt relief covers related options.
When to Take Your Case to Tax Court
A notice of deficiency, also called a 90-day letter, says the IRS has determined you owe more tax. After you get one, you have 90 days to petition (formally ask) the Tax Court to hear your case. If the notice is addressed to you outside the US, you have 150 days.
Getting Help From the Taxpayer Advocate Service
If you’re stuck resolving an IRS problem, the Taxpayer Advocate Service can help. Learn more in our Taxpayer Advocate Service guide.
