If your case qualifies for an appeal, an Appeals employee will review the issues of your case with a fresh, objective perspective and schedule a conference with you. Appeals conferences are informal and conducted by correspondence or telephone. Most differences are settled in these appeals without expensive and time-consuming court trials. Appeals will consider any reason you have for disagreement, except for moral, religious, political or constitutional arguments, conscientious objections, or similar grounds.
It is important that you provide all requested and/or relevant information to the auditor or revenue officer who works your case. Waiting to provide such information to Appeals will generally result in your case being returned to the auditor or referred to the revenue officer for consideration of the new information. Either action could cause delays in resolving your tax matters.
- Explain your appeal rights and the Appeals process
- Listen to your concerns, be courteous and professional
- Be timely and responsive
- Be fair and impartial
- In your protest requesting an appeal, list all issues with which you disagree and why, and tell us how you understand the facts and the law.
- Listen to our explanation of your appeal rights and the Appeals process, including the timeframe to resolve your case.
- Give us any additional information or documentation that will be helpful to your case within the timeframe specified. However, if you present new information that you did not provide to the auditor or revenue officer, we may return your case or refer that information for further consideration. You will receive the auditor's or revenue officer's comments and will have an opportunity to respond.
- Let us know the best time to contact you.
First Notice from Appeals
Normally, you can expect to hear from an Appeals employee within 60 days after the Office of Appeals receives your file. Response times from Appeals can vary, however, depending on the type of case and the time needed to review the file.
If it has been more than 120 days since you filed your protest requesting an appeal and you have not heard from the Office of Appeals, then you should contact the IRS office to which you sent your appeal request. If the IRS office to which you sent your request cannot provide a reason for the delayed Appeals response you have two options: (1) ask the IRS office to contact Appeals for an approximate date when Appeals might contact you, (2) call the Appeals Account Resolution Specialist (AARS) function at 559-233-1267. The AARS can tell you if your case has been assigned to an Appeals employee and how to contact that employee directly.
Timeframe for Resolving Your Case
The time it takes to resolve your case depends on the facts and circumstances. It could take anywhere from 90 days to a year. Please contact your Appeals Officer or Settlement Officer for a more specific timeframe.