What to Expect from Appeals

If your case qualifies for an appeal, we 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. We can settle most differences while avoiding the time and expense of a court trial. We will consider any reason you have for disagreement, except for moral, religious, political or constitutional arguments, conscientious objections, or similar grounds.

Our Commitments – We Will:

  • Explain your appeal rights and the Appeals process
  • Listen to your concerns, be courteous and professional
  • Be timely and responsive
  • Be fair and impartial

Your Responsibilities – You Should:

  • Listen to our explanation of your appeal rights and the Appeals process, including the timeframe to resolve your case
  • State the issues with which you disagree and why and explain your understanding of the facts and the law in your case
  • Give us any additional information or documentation that will be helpful to your case within the timeframe specified. Note: 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
  • Be timely and responsive to our requests for scheduling and information

General Timeframes

First Contact from Appeals

You can expect to hear from us following the receipt and review of your case. If it has been more than 120 days since you filed your protest requesting an appeal and you have not heard from us, contact the IRS office to which you sent your appeal request. If you do not know which IRS employee or office last worked your case, call the IRS taxpayer assistance line at 1-800-829-1040. If the IRS office responds that it has sent your case to Appeals, call the Appeals Account Resolution Specialist (AARS) function at 559-233-1267 and provide the requested information with your message. AARS will generally respond within 48 hours, telling you if your case has been assigned to us and how to contact that employee directly.

Timeframe for Resolving Your Case

The time it takes to resolve your case will vary depending on the facts and circumstances specific to your case. Please contact the appeals officer or settlement officer assigned to your case for more specific timeframes.