Independent Office of Appeals consideration - private foundation issues


A protest to the Independent Office of Appeals must be filed with office indicated on the adverse letter the organization receives, and contain the following information:

  1. The organization's name, address, and employer identification number;
  2. A statement that the organization wants to protest the determination;
  3. The date and symbols on the determination letter;
  4. A statement of facts supporting the organization's position in any contested factual issue;
  5. A statement outlining the law or other authority the organization is relying on; and
  6. A statement as to whether a conference at the Appeals office is desired.

The statement of facts (item 4) must be declared true under penalties of perjury. This may be done by adding to the protest the following signed declaration:

Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete.

If the organization's representative submits the protest, a substitute declaration must be included, stating:

  1. That the representative prepared the protest and accompanying documents; and
  2. Whether the representative knows personally that the statements of fact contained in the protest and accompanying documents are true and correct.

The protest must contain all the information requested. Incomplete protests will be returned.

If a conference is requested, it will be held at the Appeals office, unless the organization requests that the meeting be held at an IRS office convenient to both parties.

The Appeals office, after considering the organization's protest and information presented in any conference, will notify the organization of its decision and issue an appropriate determination letter. An adverse decision may be appealed to the courts.

Appeals offices must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is not published precedent or for which there is reason to believe that nonuniformity exists. If an organization believes that its case involves such an issue, it should ask the Appeals office to request technical advice.

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