Disagree With the IRS?

The IRS appeals process is not one single form or one simple request. It is a structured system with different routes depending on where your case stands. The correct route can protect your rights, pause enforcement, and give you leverage. A wrong move or missing a deadline can permanently close doors.

To request an IRS appeal, audit reconsideration, or respond to collection action, understand which lane applies. Many taxpayers mistakenly believe that filing an appeal means sending a form to a single office, which can lead to errors.

The IRS appeals process includes multiple procedural paths. The right approach depends on whether you are disputing an open audit, trying to reopen a finalized audit, or dealing with active IRS collections such as liens or levies.

The difference matters because each path has its own filing requirements, deadlines, and consequences. Before doing anything, determine which situation you’re in…

If You Are in an Audit and Disagree With the Results

If the IRS examined your tax return and proposed changes that you disagree with, you are likely in what is commonly called the “exam appeal” stage.

Typically, you receive a letter explaining the proposed changes and giving you a limited window to respond. That appeal deadline is usually 30 days from the date on the letter. It is important to understand that this is a real deadline. It is not flexible, and it is not extended simply by calling the IRS.

To request an IRS appeal at this stage, you generally submit a written protest or small case request explaining which items you disagree with and why. The IRS office that issued the letter reviews your request first. If the dispute cannot be resolved at that level, it is forwarded to the Independent Office of Appeals.

Appeals officers are separate from the audit division. They evaluate litigation risks by assessing each side’s strength in court. Supporting documentation or pointing out misapplied law can be effective at this stage. Missing the appeal deadline, resulting in a Notice of Deficiency, shifts your rights to Tax Court, which has stricter rules and higher stakes.

If the Audit Is Already Closed and the Tax Was Assessed

Sometimes the audit stage has already passed. The IRS assessed the tax, and now you are receiving collection notices. You may have ignored the original audit letters. You may never have received them. Or you may now have documentation that changes the outcome.

Audit reconsideration allows you to ask the IRS to review a finalized audit when you have new information that was not previously considered. It is not technically the same as an appeal, but it serves to correct or adjust an assessment after the fact.

This path is most effective when you have genuine new documentation or when you did not have a meaningful opportunity to participate in the original audit. Simply repeating prior arguments without new support rarely succeeds.

It is also important to recognize that audit reconsideration does not automatically stop collection action. If the IRS is pursuing levies or liens, you may need to address collections simultaneously.

If You Are Facing IRS Collections

When you receive a Notice of Federal Tax Lien or a Final Notice of Intent to Levy, the tone changes significantly. You are no longer in an audit dispute. You are in enforcement territory.

At this stage, you may have the right to request a Collection Due Process (CDP) hearing. This is one of the most powerful procedural protections within the IRS appeals process.

A CDP hearing must generally be requested within 30 days of the notice date. If filed on time, the levy action is typically paused while the case is under review. That pause can be critical, especially if wages, bank accounts, or receivables are at risk.

During a CDP hearing, you may propose collection alternatives such as an installment agreement, an offer in compromise, or currently not collectible status based on hardship. In limited circumstances, you may also challenge the underlying tax if you did not previously have the opportunity to dispute it.

The appeal deadline here is not optional. Missing it can result in losing the right to court review later.

The Collection Appeal Program

There is another collection-related option called the Collection Appeal Program (CAP). CAP can expedite reviews of certain collection actions. However, it comes with limitations.

Unlike CDP hearings, CAP decisions generally do not allow judicial review. That means if the Appeals rules against you under CAP, you typically cannot take the matter to Tax Court.

CAP can be appropriate when speed is more important than preserving broader legal rights. But it is not interchangeable with CDP, and choosing between them should be strategic.

The IRS Appeals Process Helps

Appeals are most effective when there is a genuine factual or legal dispute supported by documentation. If the examiner misunderstood the facts or applied the law incorrectly, Appeals can provide a structured negotiation forum to correct that.

Appeals are also useful in collection cases where a realistic resolution plan exists. If you are proposing a reasonable payment arrangement or settlement supported by financial information, Appeals may be receptive.

However, appeals aren’t effective as a delay tactic and don’t fix underlying compliance issues. Missing required returns or payroll tax filings must be addressed first, as Appeals can’t restore rights lost due to missed deadlines.

The Appeal Deadline Is the Line in the Sand

When you’re dealing with the IRS, small procedural mistakes can have big consequences. Filing the wrong appeal, missing a deadline, or choosing the wrong route can limit your options before you even realize it. The key is understanding where your case stands and acting with clarity and urgency.

Before you move forward, make sure you:

• Identify whether you’re in an audit dispute, audit reconsideration, or collection stage
• Confirm your appeal deadline and calendar it immediately
• File the correct request (exam appeal, CDP hearing, CAP, or reconsideration)
• Send it to the proper IRS office listed on your notice
• Include clear documentation supporting your position
• Preserve your rights before enforcement escalates

Don’t Let the Wrong Step Cost You the Right Outcome

Each route has specific procedural rules and strategic implications. Filing the wrong form or filing it late can limit options. The IRS appeals process offers a structured dispute resolution but is technical, deadline-driven, and unforgiving of mistakes.

If you are trying to determine whether to request an IRS appeal, pursue audit reconsideration, or respond to a collection action, it may be wise to review your situation carefully before filing.

Reach out to Todd S. Unger to schedule a consultation to see how he can help!