Forms and Publications About Your Appeal Rights

Forms

Form 9423, Collection Appeals Request (PDF)
Request an appeal of the following actions: notice of federal tax lien, levy, seizure, or termination of an installment agreement.

Form 12153, Request for a Collection Due Process Hearing (PDF)
Request a collection due process hearing under Internal Revenue Code sections 6320 and 6330.

Form 12203, Request for Appeals Review (PDF)
Request an Appeals review of a proposed IRS adjustment of $25,000 or less per tax year or period.

Form 12509, Statement of Disagreement (PDF)
Explain why you disagree with a determination concerning relief from joint and several liability for a joint return under Internal Revenue Code sections 6013(e), 6015(b), 6015(c), or 6015(f) in the letter you received.

Form 13711, Request for Appeal of Offer in Compromise (PDF)
File a request for an appeal when your offer in compromise has been rejected.

Publications

Publication 1, Your Rights as a Taxpayer (PDF)
Explains your rights as a taxpayer and includes information on the examination and collection processes.

Publication 5, Your Appeals Rights and How to Prepare a Protest If You Don’t Agree (PDF)
Explains your appeal rights and offers information on how to protest an Internal Revenue Agent's examination report.

Publication 556, Examination of Returns, Appeal Rights and Claims for Refund (PDF)
Explains the general rules and procedures that IRS follows in examinations, what happens during an examination, your appeal rights and how to file a claim for refund of tax you already paid.

Publication 594, The IRS Collection Process (PDF)
Explains what steps the IRS may take to collect overdue taxes. It includes a summary of your rights and responsibilities for paying federal taxes.

Publication 1660, Collection Appeal Rights (PDF)
Explains your appeal rights related to the Collection Due Process & Collection Appeal Program. It also explains collection issues that can be appealed and how to appeal them.

Publication 3498, The Examination Process (PDF) and Publication 3498-A, The Examination Process (Audits by Mail) (PDF)
Explain the audit process and your responsibilities and rights during and after an audit, including options for appealing the audit determination.

Publication 4167, Appeals – Introduction to Alternative Dispute Resolution (PDF)
Describes the Fast Track Mediation, Fast Track Settlement and Post-Appeals Mediation programs.

Publication 4227, Overview of the Appeals Process Brochure (PDF)
Explains the mission, overview, and expectations of the appeal process to the taxpayers.

Publication 4576, Orientation to Penalty Appeals Process (PDF)
Explains how the Penalty Appeals process works, specifically for Penalty cases only.

Publication 5146, Employment Tax Returns: Examination and Appeal Rights (PDF) 
Provides employers with information on how the IRS selects employment tax returns to be examined, what happens during an exam and what options an employer has in responding to the results, including how to appeal the results.