IRS Letters and Notices - Giving You Appeal Rights
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IRS Letters and Notices - Giving You Appeal Rights



Should you "Appeal" an IRS determination that you disagree with?  Absolutely!

If you qualify to appeal an IRS determination, absolutely!




Yes! Appeal











Colleen E. Harrison, Enrolled Agent
Certifying Acceptance Agent
Former IRS Revenue Agent (17 years of IRS experience)



New Information not Previously Considered


You should appeal any IRS determination that you disagree with particularly if you have additional information that will support your position.  Be sure your new information has merit.  Avoid frivolous arguments that only waste time and accomplish nothing. 


Is the IRS offering an Appeal Opportunity?


Did you receive any of these Letters and Notices Offering an Appeal Opportunity?

Letter 11 – Final Notice of Intent to Levy and Notice of Your Right to a Hearing
This letter is to notify you of your unpaid taxes and that the Service intends to levy to collect the amount owed. The letter and referenced publications explain how to request an appeal if you do not agree. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the proposed action with the Office of Appeals.

File Form 12153 Request for a Collection Due Process Hearing



Letter 525 – General 30 Day Letter
You will get this letter with a computation report of proposed adjustments to your tax return. It outlines your options if you do not agree with the proposed adjustments. If you agree with the adjustment, you sign and return the agreement form. If you do not agree, you can submit a request for appeal to the office/individual that sent you the letter. The letter contains information and lists IRS publications on how to file an appeal/protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.

Letter 531 – Notice of Deficiency
You will get this letter if you owe additional tax or other amounts for the tax year(s) listed in the letter. The letter explains how to dispute the adjustments if you do not agree. If you want to dispute the adjustments without payment, you will have 90 days from the notice date to file a petition with the Tax Court.


Letter 692 – Request for Consideration of Additional Findings
You will get this letter with a computation report of proposed adjustments to your tax return. It outlines your options if you do not agree with the proposed adjustments. If you agree with the adjustment, you sign and return the agreement form. If you do not agree, you can submit a request for appeal to the office/individual that sent you the letter. The letter contains information and lists IRS publications on how to file an appeal/protest. You need to file your protest within 15 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.


Letter 915 – Letter to Transmit Examination Report
This letter explains adjustments in amount of tax. The letter explains that if you agree with the adjustment, you sign and return the agreement form. If you do not agree, you can submit a request for appeal/protest to the office/individual that sent you the letter. The letter or referenced publications explain how to file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.


Letter 950 – 30 Day Letter-Straight Deficiency or Over-Assessment
This letter is used for un-agreed, straight deficiency, straight overassessment or mixed deficiency and overassessment cases. This letter may be used for various types of tax. If you agree with the adjustment, you sign and return the agreement form. If you do not agree, you can submit a request for appeal to the office or individual that sent you the letter. The letter contains information and lists IRS publications on how to file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.


Letter 1058 – Final Notice Reply Within 30 Days
This letter is to notify you of your unpaid taxes and that the Service intends to levy to collect the amount owed. The letter and referenced publications explain how to request an appeal if you do not agree. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the action with the Office of Appeals.

Request collection due process hearing using Form 12153


Letter 1085 – 30-Day Letter Proposed 6020(b) Assessment
This letter is to notify you of your unpaid taxes and that the Service intends to levy to collect the amount owed. The letter and referenced publications explain how to request an appeal if you do not agree. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the action with the Office of Appeals.


Request collection due process hearing using Form 12153


Letter 1153 – Trust Funds Recovery Penalty Letter
This letter explains that the IRS’s efforts to collect the federal employment or excise taxes due from the business named on the letter have not resulted in full payment of the liability. Therefore, the IRS proposes to assess a penalty against you. If you agree with this penalty for each tax period shown, you are asked to sign Part 1 of the enclosed Form 2751 and return it to the person/office that sent you the letter. If you do not agree you can submit a request for appeal to the office/individual that sent you the letter.  The letter contains information and lists IRS publications on how to file an appeal/protest. You need to file your protest within 60 days from the date of the letter in order to appeal this decision with the Office of Appeals.



Letter 3016 – IRC Section 6015 Preliminary Determination Letter (30 Day)
This is a preliminary letter giving you 30 days to appeal the determination for innocent spouse relief under IRC Section 6015. The letter explains that if you do not agree with the determination you can submit a request for appeal/protest to the office/individual that sent you the letter. The letter explains how you file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.



Letter 3391 – 30-Day Non-filer Letter
This letter advises you the IRS believes you are liable for filing tax returns for the periods identified in the letter. It includes a report giving you a computation of the proposed adjustments to your tax return and explains the adjustments. The letter explains that if you agree with the adjustments, you sign and return the agreement form. If you do not agree, you can submit a request for appeal/protest to the office/individual that sent you the letter. The letter or referenced publications explain how to file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.


Letter 3727 – 30-Day Letter Notifying Taxpayer No Change to Original Report Disallowing EIC Based on Failure to Meet Residency Test for Children Claimed
This letter explains why the IRS will not allow your earned income credit (EIC). The letter explains that if you agree with the adjustment, you sign and return the agreement form. If you do not agree, you can submit a request for appeal/protest to the office/individual that sent you the letter. The letter or referenced publication explains how to file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.



Letter 3728 – 30-Day Letter Notifying Taxpayer No Change to Original Report Partially Disallowing EIC Based on Failure to Meet Residency Test for 1 Child
This letter explains why the IRS can only give you part of your earned income credit (EIC). The letter explains that if you agree with the adjustment, you sign and return the agreement form. If you do not agree, you can submit a request for appeal/protest to the office/individual that sent you the letter. The letter or referenced publication explains how to file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.


Letter 3172 – Notice of Federal Tax Lien Filing and Your Rights to a Hearing under IRC 6320
This letter is to notify you the IRS filed a notice of tax lien for the unpaid taxes. If you do not agree you can request appeals consideration within 30 days from the date of the letter. The letter and publications explain how to request a hearing from Appeals. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your lien notice within 30 days from the date of the letter in order to appeal the action with the Office of Appeals.

Request a Collection Due Process Hearing using Form 12153



Notices

CP 90 – Final Notice of Intent to Levy
CP 90 notifies you of your unpaid taxes and that the IRS intends to levy to collect the amount owed. This notice and referenced publications explain how to request an appeal if you do not agree. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the action with the Office of Appeals.

Request a Collection Due Process Hearing using Form 12153

CP 92 – Notice of Levy upon Your State Tax Refund
CP 92 notifies you that the IRS levied your state tax refund to pay your unpaid federal taxes. This notice and referenced publications explain how to request an appeal if you do not agree. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the action with the Office of Appeals.

Request a Collection Due Process Hearing using Form 12153


CP 242 – Notice of Levy upon Your State Tax Refund
CP 242 notifies you that the IRS levied your state tax refund to pay your unpaid federal tax. This notice and referenced publications explain how to request an appeal if you do not agree. You need to file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the action with the Office of Appeals.

Request a Collection Due Process Hearing using Form 12153


CP 523 – IMF Installment Agreement Default Notice
CP 523 notifies you that the IRS intends to terminate your installment agreement in 30 days. You have the right to request an appeal if you do not agree by following the instructions in the notice.


CP 2000
You receive this letter when the IRS receives income, deduction or credit information that does not match your return. You are provided a computation of the proposed adjustments to your tax return based upon this information. If you agree, you sign and return the agreement forms. If you do not agree, you can submit a request for appeal/protest to the office/individual that sent you the letter. The letter explains how to file a protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals.



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