IRS appeal preparation (guidance)

The IRS Independent Office of Appeals is an administrative, independent IRS function designed to resolve disputes without litigation and to provide a fair, impartial review of proposed changes. (Appeals aims "to resolve Federal tax controversies without litigation on a basis which is fair and impartial to both the Government and the taxpayer...").Before you file an appeal:Do not sign the examiner’s report or accept a closing document you disagree with.

First, provide any missing documents or explanations requested by the examiner and attempt to resolve the issue informally (discuss with the examiner and supervisor). If unresolved, request Appeals or Fast Track Settlement if eligible.How to request an appeal — small case vs formal protest:Small case request (

The IRS Independent Office of Appeals is an administrative, independent IRS function designed to resolve disputes without litigation and to provide a fair, impartial review of proposed changes. (Appeals aims "to resolve Federal tax controversies without litigation on a basis which is fair and impartial to both the Government and the taxpayer...").Before you file an appeal:Do not sign the examiner’s report or accept a closing document you disagree with.

First, provide any missing documents or explanations requested by the examiner and attempt to resolve the issue informally (discuss with the examiner and supervisor). If unresolved, request Appeals or Fast Track Settlement if eligible.How to request an appeal — small case vs formal protest:Small case request (