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).