Requesting an Appeal if Your Offer In Compromise (OIC) is Rejected

If you received a letter notifying you that your offer was rejected you have 30 days to request an appeal of the decision. You can request an Appeals conference by preparing either a Form 13711, Request for Appeal of Offer in Compromise, or a separate letter with the following information included:

  • Name, address, SSN, and daytime telephone number
  • A statement that you want to appeal the IRS findings to the Appeals office
  • A copy of your rejected offer letter
  • Tax period or years involved
  • A list of the specific items you don't agree with and a statement of why you don't agree with each item
  • Any additional information you want Appeals to consider
  • The facts supporting your position on any issue that you do not agree with
  • The law or authority, if any, on which you are relying
  • Sign the written protest, stating this it is true under the penalties of perjury

For more information please refer to Form 656-B, Offer in Compromise, and the Self-Help Tool for Appealing a Rejected Offer in Compromise (OIC).