These tools are aids to help customers understand their appeal rights, what can be appealed, and what to expect in Appeals. These tools deal with some of the most frequently encountered problems - the rejection of a request for innocent spouse relief; the denial of a request for abatement of certain delinquency penalties, and the rejection of an Offer in Compromise. They are simple interactive screens (decision trees) to provide assistance to customers who are not represented by tax professionals. These tools are designed to help customers focus in on their area of dispute and help them determine if they will benefit from filing an appeal. These tools are aids to help customers prepare an appeal that is appropriate and complete. Offer in Compromise (OIC) If your Offer in Compromise has been rejected, then use this tool to determine if you should request an Appeals conference or hearing. Innocent Spouse If your request for Innocent Spouse Relief was rejected, then use this tool to determine if you should request an Appeals conference or hearing. There are several types of relief available for Innocent Spouse but only if you meet certain qualifications. Penalty If your request to remove a penalty was rejected, then use this tool to help you decide if you should request an Appeals conference or hearing. Mediation Programs If you disagree with IRS's decision or action, this self-help tool explains our different mediation programs and aims to help you understand when to discuss mediation with the IRS person assigned to your case.