IRS Appeals in Florida: How to Challenge an IRS Decision You Disagree With

The IRS made a decision you disagree with. Maybe they denied your offer in compromise. Maybe they assessed additional tax after an audit. Maybe they rejected your installment agreement terms. You do not have to accept it. The IRS Appeals Office exists specifically to resolve disputes without going to court.

How Appeals Works

IRS Appeals is independent from the collection and examination functions. The Appeals Officer reviewing your case was not involved in the original decision. Their job is to settle cases based on the hazards of litigation, meaning they consider the likelihood that the IRS would win if the case went to court.

This is important. Appeals Officers have settlement authority that front-line IRS employees do not have. They can compromise on amounts, terms, and even legal positions if the facts support it.

When to Appeal

You can request Appeals after an audit determination (30-day letter), a denied offer in compromise, a rejected installment agreement, a trust fund recovery penalty assessment, or through a Collection Due Process hearing after receiving a Notice of Intent to Levy or a Notice of Federal Tax Lien Filing.

The Protest Letter

For most Appeals requests, you need to file a written protest within 30 days. The protest must state the facts, identify the issues, cite the applicable law, and explain why you disagree. A well-written protest sets the tone for the entire Appeals process. A weak one gets you a weak result.