A Treasury appeal hearing is a review of a tax dispute by the IRS Independent Office of Appeals, separate from the IRS. Expect an informal conference, and prepare by organizing records, legal arguments, and copies of IRS notices.
The office sits within the Treasury Department and reviews both sides independently. Its goal is to resolve disputes without court. That structure matters if you disagree with an audit or collection notice.
Table of Contents
- What Is a Treasury Appeal Hearing?
- How Do You Start an Audit Appeal?
- What If Collection Is at Stake?
- What Happens During the Conference?
- How Should You Prepare, and What Are the Limits?
What Is a Treasury Appeal Hearing?
According to the Internal Revenue Service, the Independent Office of Appeals stays separate from the rest of the IRS in its independent Appeals review process. It reviews tax disputes through informal conferences. The goal is to resolve cases without going to court.
An Appeals officer takes a fresh look at facts and law. The officer does not repeat the audit. That separate review helps both sides test settlement.
How Do You Start an Audit Appeal?
The Internal Revenue Service directs taxpayers to mail a written protest to the address on the IRS letter, not directly to Appeals. The same guidance explains in its directions for preparing an Appeals request that disputes of $25,000 or less per period may use simplified small-case Form 12203.
Use the letter as your checklist for deadlines and issues. Match each disputed item with records and legal reasons.
- Send your written protest to the address shown on your IRS letter.
- Use simplified small-case Form 12203 if each period is $25,000 or less.
- Keep copies of the letter, protest, and supporting records.
What If Collection Is at Stake?
For liens or levies, the Taxpayer Advocate Service points to Form 12153 to request a Collection Due Process hearing. File within 30 days of the lien or intent-to-levy notice, as described in its Collection Due Process hearing guide.
The Service notes a timely request generally suspends levy action and preserves Tax Court review. Mark the notice date and count 30 days at once. Missing that window can cost levy protection and court review.
What Happens During the Conference?
The Internal Revenue Service states that Appeals conferences are informal meetings by phone, video, in person, or mail. You or your authorized representative generally may choose the format. The choice does not affect the decision.
According to the Internal Revenue Service, the Appeals officer reviews both sides and weighs hazards of litigation, as described in its what happens after requesting an appeal. The Service notes the case can end with IRS concession, taxpayer concession, or compromise. The Service notes settlement authority is broader than an examiner's.
How Should You Prepare, and What Are the Limits?
In Topic 151, the Internal Revenue Service advises taxpayers to organize records, documentation, legal arguments, and copies of IRS notices. Be ready to explain facts, law, and court rulings that support your position. Bring clear copies and a short outline for each issue.
The Internal Revenue Service states that Appeals generally will not raise new issues or reopen issues already agreed to, except for potential fraud. If your case stays unresolved, meet strict court deadlines, such as 30 days after a Collection Due Process determination. Calendar the date on your determination letter and act early.