Independent Office of Appeals customer satisfaction surveys

 

The Independent Office of Appeals (Appeals) offers taxpayers and representatives who had a case heard in Appeals an opportunity to participate in an online customer satisfaction survey. Information about the survey is included with the final closing letter.

The Customer Satisfaction Survey captures your satisfaction regarding:

  • Independence of Appeals
  • Listening to your concerns
  • Application of law to facts in your case
  • Clarity of explanations for adjustments to your tax liability
  • Professionalism of Appeals
  • Length of appeals process

The timeframe of the appeals process, referred to as non-docketed cycle time, begins when Appeals receives a case from Compliance and ends when the Appeals Processing Section closes the case. The length of an appeal can vary based on type of case (workstream), the facts of the case, the complexity of the issues, and other legal considerations.

Fiscal year information on the average non-docketed cycle time for each of Appeals’ workstreams can be found below.

For fiscal year 2025*, Appeals Overall Customer Satisfaction was 65 percent satisfied, 5 percent neutral and 36 percent dissatisfied.

Highlights of the fiscal year 2025 customer satisfaction survey are:

  • Was the Appeals Officer professional? – 83 percent (Satisfaction)
  • Whether or not you agree with the decision, did you understand why the Office of Appeals reached the decision it did in your case? – 71 percent (Satisfaction)
  • Did the Appeals Office consider your side of the dispute? – 74 percent (Satisfaction)

*The survey period began December 1, 2024, due to delays in implementation of the fiscal year 2025 survey. The survey period was shortened to April 30, 2025.

Appeals Closed Non-Docketed Cycle Time (days) by Workstream – total lapse days from the date the case is received into Appeals from Compliance to the date the Case is closed by the Appeals Processing Section:

Appeals non-docketed closed cycle time (days) FY 2025-Apr  
Collection Due Process 289
Offer in compromise 255
Innocent Spouse 614
Penalty Appeals 214
Coordinated Industry Cases 942
Industry Cases 589
Examination 265
Other 117
Overall 271

For fiscal year 2024*, Appeals Overall Customer Satisfaction was 60 percent satisfied, 4 percent neutral and 36 percent dissatisfied.

Highlights of the fiscal year 2024 customer satisfaction survey are:

  • Was the Appeals Officer professional? – 82 percent (Satisfaction)
  • Whether or not you agree with the decision, did you understand why the Office of Appeals reached the decision it did in your case? – 68 percent (Satisfaction)
  • Did the Appeals Office consider your side of the dispute? – 69 percent (Satisfaction)
  • Did the Appeals Officer explain how they are separate from the rest of the IRS? – 75 percent (Satisfaction)
  • Would you say the time it took the Office of Appeals to work the case was appropriate? – 59 percent (Satisfaction)

*The survey period was extended through November of 2024 due to delays in implementing the fiscal year 2025 survey.

Appeals Closed Non-Docketed Cycle Time (days) by Workstream – total lapse days from the date the case is received into Appeals from Compliance to the date the Case is closed by the Appeals Processing Section:

Appeals non-docketed closed cycle time (days) FY 2024
Collection Due Process 344
Offer in compromise 265
Innocent Spouse 519
Penalty Appeals 241
Coordinated Industry Cases 1024
Industry Cases 644
Examination 328
Other 140
Overall 309

For fiscal year 2023, Appeals Overall Customer Satisfaction was 66 percent satisfied, 2 percent neutral and 32 percent dissatisfied.

Highlights of the fiscal year 2023 customer satisfaction survey are:

  • Was the Appeals Officer professional – 84 percent (Satisfaction)
  • Whether or not you agree with the decision, did you understand why the Office of Appeals reached the decision it did in your case? – 75 percent (Satisfaction)
  • Did the Appeals Office consider your side of the dispute? – 74 percent (Satisfaction)
  • Did the Appeals Officer explain how they are separate from the rest of the IRS? – 75 percent (Satisfaction)
  • Would you say the time it took the Independent Office of Appeals to work the case was appropriate? –  64 percent (Satisfaction)

Appeals Closed Non-Docketed Cycle Time (days) by Workstream – total lapse days from the date the case is received into Appeals from Compliance to the date the Case is closed by the Appeals Processing Section:

Appeals non-docketed closed cycle time (days) FY 2023
Collection Due Process 309
Offer in compromise 287
Innocent Spouse 453
Penalty Appeals 270
Coordinated Industry Cases 1583
Industry Cases 618
Examination 346
Other 84
Overall 292

For fiscal year 2022, Appeals Overall Customer Satisfaction was 68 percent satisfied, 5 percent neutral and 27 percent dissatisfied.

Highlights of the fiscal year 2022 customer satisfaction survey are:

  • Was the Appeals Officer professional – 85 percent (Satisfaction)
  • Whether or not you agree with the decision, did you understand why the Office of Appeals reached the decision it made in your case? – 76 percent (Satisfaction)
  • Did the Appeals Office consider your side of the dispute? – 75 percent (Satisfaction)
  • Did the Appeals Officer explain how they are separate from the rest of the IRS? – 78 percent (Satisfaction)
  • Would you say the time it took the Independent Office of Appeals to work the case was appropriate? – 63 percent (Satisfaction)

Appeals Closed Non-Docketed Cycle Time (days) by Workstream – total lapse days from the date the case is received into Appeals from Compliance to the date the Case is closed by the Appeals Processing Section:

Appeals non-docketed closed cycle time (days) FY 2022
Collection due process 421
Offer in compromise 336
Innocent spouse 458
Penalty appeals 234
Coordinated industry cases 863
Industry cases 615
Examination 352
Other 107
Overall 365

For fiscal year 2021, Appeals Overall Customer Satisfaction was 66 percent satisfied, 15 percent neutral and 19 percent dissatisfied.

Highlights of the fiscal year 2021 customer satisfaction survey are:

  • Was the Appeals Officer professional – 95 percent (Satisfaction)
  • Whether or not you agree with the decision, did you understand why the Office of Appeals reached the decision it made in your case? – 82 percent (Satisfaction)
  • Did the Appeals Office consider your side of the dispute? – 83 percent (Satisfaction)
  • Did the Appeals Officer explain how they are separate from the rest of the IRS? – 84 percent (Satisfaction)
  • Would you say the time it took the Independent Office of Appeals to work the case was appropriate? – 62 percent (Satisfaction)

Appeals Closed Non-Docketed Cycle Time (days) by Workstream – total lapse days from the date the case is received into Appeals from Compliance to the date the Case is closed by the Appeals Processing Section:

Appeals non-docketed closed cycle time (days) FY 2021
Collection due process 442
Offer in compromise 364
Innocent spouse 391
Penalty appeals 208
Coordinated industry cases 1,589
Industry cases 614
Examination 353
Other 130
Overall 372

Appeals workstreams (type of case)

  • Collection due process (CDP) is a case where a taxpayer requested a hearing with an independent Appeals Settlement Officer in response to a notice of Federal tax lien or notice of intent to levy. The CDP hearing provides the taxpayer an opportunity, early in the collection process, to work with an independent hearing officer to resolve gross assets, gross receipts, operating entities, industries and/or foreign assets. A Coordinated Industry Case (CIC) taxpayer may appeal the findings of an examination conducted by the IRS.
  • An offer in compromise (OIC) is an agreement between a taxpayer and the federal government that settles a tax liability for payment of less than the full amount owed. The IRS may reject a taxpayer’s offer, and the taxpayer may request that Appeals review and decide whether the offer should be accepted.
  • An Innocent Spouse (INNSP) case in Appeals is one in which the taxpayer requested and was denied innocent spouse relief by the IRS or when the non-requesting spouse disagrees with IRS determination to grant innocent spouse relief to the spouse requesting relief. An Innocent Spouse is a taxpayer who filed a joint return with a spouse or ex-spouse and may apply for relief of tax, interest and penalties if he/she meets specific requirements.
  • A Penalty Appeals (PENAP) case is one in which the taxpayer requests abatement of a civil penalty that was assessed before the taxpayer was given an opportunity to dispute the penalty. The taxpayer may submit a written request for abatement of the penalty, and if the request is denied, the taxpayer may appeal.
  • A Coordinated Industry Case (CIC) designation may be assigned to a large corporate taxpayer based on factors such as the taxpayer’s gross assets, gross receipts, operating entities, industries and/or foreign assets. A CIC taxpayer may appeal the findings of an examination conducted by the IRS.
  • An Industry Case (IC) is any type of large corporate taxpayer, Large Business & International, case that is not designated as a CIC. An Industry Case taxpayer may appeal the findings of an examination conducted by the IRS.
  • An Examination (EXAM) case in Appeals involves issues in dispute by the taxpayer relating to income tax, employment tax, excise tax, estate tax, gift tax or tax-exempt status. The cases generally involve appeals by individuals or small businesses of a determination by the IRS.
  • Other category includes cases considered by Appeals involving issues related to Abatement of Interest, Collection Appeals Program, Office of Professional Responsibility, Freedom of Information Act, Trust Fund Recovery Penalty, CDP Timeliness Determination and other miscellaneous penalties.
Page Last Reviewed or Updated: 17-Mar-2026