A general explanation of the appeals process, the status of a plan during a pending appeal, the appeals process for discrepancy adjustments, the appeals process for excise taxes, and the appeals process for unrelated business taxable income. General Explanation of Appeals Process & Plan Status A general explanation of the appeals process and the status of a plan during a pending appeal. Appeals Process for Discrepancy Adjustments A general explanation of the appeals process for discrepancy adjustments. Appeals Process for Excise Taxes Related to Employee Benefit Plans A general explanation of the appeals process for excise taxes related to employee benefit plans. Appeals Process for Unrelated Business Taxable Income Related to Employee Benefit Plans A general explanation of the appeals process for unrelated business taxable income related to employee benefit plans. Appeals Process A brief description of the appeals office, how to file a written protest, representation during the appeals process, and what happens beyond the appeals process.