What is the IRS Independent Office of Appeals?

The IRS Independent Office of Appeals is the IRS function that resolves tax disputes without litigation, in a way that is fair and impartial to the government and to the taxpayer. It sits apart from the IRS office that issued the notice. There is no IRS user fee to initiate a traditional appeal. Law Office of Alexander Powell, PLLC has an office at 1629 K Street NW, Suite 300 in Washington, DC and represents individuals and closely held businesses in disputes before Appeals.

When can a taxpayer request IRS Appeals review?

Appeals review is generally available to taxpayers, subject to applicable eligibility rules and exceptions. IRS Publication 5 explains how to request review and what a written protest must include when one is required. The protest goes to the IRS address in the letter that explains appeal rights, within the time limit stated there, and IRS guidance warns that sending it directly to the Independent Office of Appeals can delay review and may prevent Appeals from considering the case. The issuing office considers the protest first and forwards the case if it does not resolve the dispute.

Is an IRS Appeals conference the same as a Tax Court case?

No. An Appeals conference is an administrative review inside the IRS, with no filing fee and no judge. The United States Tax Court is a court, and a case there begins with a petition and a $60 filing fee. IRS Letter 3219, the Notice of Deficiency, states the deadline to petition, and Internal Revenue Code section 6213(a) sets that period at 90 days from mailing, or 150 days for a notice addressed to a person outside the United States. Continuing discussions with Appeals does not extend it, and an Appeals request does not by itself create Tax Court jurisdiction.

Which IRS letters offer an appeal opportunity?

The IRS publishes a list of letters and notices that offer an appeal opportunity. IRS Letter 525 is one examination letter that may enclose a report and explain how to request Appeals review, and the IRS says that protest should generally be filed within 30 days from the date of the letter. Collection notices offer a different hearing path, including a Collection Due Process hearing after a final levy notice such as LT11 or Letter 1058.

Can a dispute go to mediation if IRS Appeals does not settle it?

Sometimes. Mediation is optional, and Appeals may deny a request. Either the taxpayer or Appeals may ask for Post Appeals Mediation on an issue left unresolved after Appeals settlement discussions, generally once every other issue is resolved, under Internal Revenue Code section 7123(b)(1) and Revenue Procedure 2014-63. Both sides must agree, and the Appeals mediator cannot decide any issue. Among the exclusions are issues docketed in a court and collection cases other than certain offer in compromise and trust fund recovery penalty cases. If mediation does not produce an agreement, Revenue Procedure 2014-63 says Appeals will not reconsider the mediated issue, and a statutory notice of deficiency will be issued for all unagreed issues, or the case will be closed under established procedures if there is no deficiency.

Does requesting Appeals stop IRS collection?

A timely request for a levy Collection Due Process hearing under section 6330 generally suspends the levy actions at issue while the hearing and any appeal are pending, subject to statutory exceptions. A lien CDP hearing under section 6320 does not itself prohibit levy action. An equivalent hearing provides no statutory levy suspension and ordinarily provides no Tax Court review under the CDP provisions. Separate review rights, such as those for certain innocent-spouse determinations, may still apply. The notice type, the request deadline, and the applicable procedure control.

IRS Appeals

IRS Appeals attorney in Washington, DC.

Mr. Powell prepares the protest and argues it. He handles federal Appeals matters nationwide from 1629 K Street NW, Suite 300 in Washington, DC. An IRS Appeals attorney represents individuals and closely held businesses before the IRS Independent Office of Appeals, including written protests, Appeals conferences, and Collection Due Process matters when the notice provides that path.

There is no IRS user fee to initiate a traditional appeal. After a Notice of Deficiency, Internal Revenue Code section 6213(a) sets a 90-day period to petition the United States Tax Court, or 150 days for a notice addressed to a person outside the United States. The U.S. Tax Court page sets out the full rule and the printed-date caveat.

Send a written protest to the IRS address in the letter explaining your appeal rights, within the time limit stated there. IRS guidance warns that sending it directly to the Independent Office of Appeals can delay review and may prevent Appeals from considering the case.

The Appeals procedures on this page were checked on the cited official sources on September 7, 2026. The Small Case Request threshold was rechecked against IRS Publication 5 and Publication 556 on September 10, 2026. The mediation section and the mediation FAQ were checked on IRS.gov, GovInfo, and ustaxcourt.gov on October 6, 2026. Read the notice together with the governing law and any applicable deadline relief. This page does not calculate an individual deadline.

Start here Call (202) 821-1980

What does the IRS Independent Office of Appeals do?

The IRS Independent Office of Appeals is the IRS function that resolves tax disputes without litigation, in a way that is fair and impartial to the government and to the taxpayer.

Appeals review is generally available to taxpayers, subject to applicable eligibility rules and exceptions. Start with the IRS notice or letter and verify the procedure and deadline for the particular dispute. IRS Publication 5 explains how to request Appeals review and what a written protest must include when one is required. See IRS Appeals vs U.S. Tax Court for the fee and deadline comparison.

Check whether your audit dispute qualifies for a Small Case Request before preparing a formal written protest. IRS guidance permits this simpler request when the total of tax, penalties, and interest for each tax period is $25,000 or less. If more than one period is involved and any single period is over that line, a formal written protest is required for all of them. Employee plans, exempt organizations, S corporations and partnerships are not eligible. Follow the letter’s instructions and identify each disputed item and why you disagree. A formal written protest is otherwise generally required for an Appeals conference. Collection disputes follow separate procedures.

Official source: 26 U.S.C. 6320
Official source: 26 U.S.C. 6330
Official source: 26 C.F.R. 301.6320-1
Official source: 26 C.F.R. 301.6330-1
Official source: Tax Court, Starting a case
Official source: IRS, Dispute resolution
Official source: IRS Independent Office of Appeals
Official source: IRS Publication 5

The work

Read the notice.

Read the notice
Identify the proposed change or collection action, the stated appeal opportunity, the response deadline, and the instructions for requesting review.
Build the protest
State the adjustments or actions in dispute, the facts, and the legal position. IRS Publication 5 explains when a written protest is required and what it must contain.
Prepare the conference
Organize the record, prepare the taxpayer for a conference, and attend an authorized conference when the matter requires it.
Address what follows
Review any Appeals determination and the remaining administrative or court options based on the actual letter and deadline.

Which notices offer an appeal.

The IRS publishes a list of letters and notices that offer an appeal opportunity. IRS Letter 525 is one examination letter that may enclose a report and explain how to request Appeals review. Collection notices can offer a different hearing path, including a Collection Due Process hearing after a final levy notice such as LT11 or Letter 1058.

For a levy CDP notice, the 30-day request period begins the day after the notice date. For a lien CDP notice, it begins the day after the five-business-day period following the filing of the Notice of Federal Tax Lien. The equivalent-hearing period is one year from those respective starting points. Check timely-mailing, weekend, holiday, and any applicable postponement rules. Keep a copy of the request and proof of sending.

A later IRS Letter 3219, Notice of Deficiency states a deadline to petition the United States Tax Court. That court deadline is not the same as an Appeals conference deadline. Read the current notice before choosing a path.

Official source: Letters and notices offering an appeal opportunity
Official source: Requesting an appeal
Official source: Collection Due Process FAQs

Questions

Common questions.

What is the IRS Independent Office of Appeals?
The IRS Independent Office of Appeals is the IRS function that resolves tax disputes without litigation, in a way that is fair and impartial to the government and to the taxpayer. It sits apart from the IRS office that issued the notice. There is no IRS user fee to initiate a traditional appeal. Law Office of Alexander Powell, PLLC has an office at 1629 K Street NW, Suite 300 in Washington, DC and represents individuals and closely held businesses in disputes before Appeals.
When can a taxpayer request IRS Appeals review?
Appeals review is generally available to taxpayers, subject to applicable eligibility rules and exceptions. IRS Publication 5 explains how to request review and what a written protest must include when one is required. The protest goes to the IRS address in the letter that explains appeal rights, within the time limit stated there, and IRS guidance warns that sending it directly to the Independent Office of Appeals can delay review and may prevent Appeals from considering the case. The issuing office considers the protest first and forwards the case if it does not resolve the dispute.
Does an audit dispute qualify for a Small Case Request?
IRS guidance permits the simpler Small Case Request when the total of tax, penalties, and interest for each tax period is $25,000 or less. Where more than one period is involved and any single period is over that line, a formal written protest is required for all of them. Employee plans, exempt organizations, S corporations, and partnerships are not eligible. The threshold was rechecked against IRS Publication 5 and Publication 556 on September 10, 2026.
Is an IRS Appeals conference the same as a Tax Court case?
No. An Appeals conference is an administrative review inside the IRS, with no filing fee and no judge. The United States Tax Court is a court, and a case there begins with a petition and a $60 filing fee. IRS Letter 3219, the Notice of Deficiency, states the deadline to petition, and Internal Revenue Code section 6213(a) sets that period at 90 days from mailing, or 150 days for a notice addressed to a person outside the United States. Continuing discussions with Appeals does not extend it, and an Appeals request does not by itself create Tax Court jurisdiction.
Which IRS letters offer an appeal opportunity?
The IRS publishes a list of letters and notices that offer an appeal opportunity. IRS Letter 525 is one examination letter that may enclose a report and explain how to request Appeals review, and the IRS says that protest should generally be filed within 30 days from the date of the letter. Collection notices offer a different hearing path, including a Collection Due Process hearing after a final levy notice such as LT11 or Letter 1058.
Can a dispute go to mediation if IRS Appeals does not settle it?
Sometimes. Mediation is optional, and Appeals may deny a request. Either the taxpayer or Appeals may ask for Post Appeals Mediation on an issue left unresolved after Appeals settlement discussions, generally once every other issue is resolved, under Internal Revenue Code section 7123(b)(1) and Revenue Procedure 2014-63. Both sides must agree, and the Appeals mediator cannot decide any issue. Among the exclusions are issues docketed in a court and collection cases other than certain offer in compromise and trust fund recovery penalty cases. If mediation does not produce an agreement, Revenue Procedure 2014-63 says Appeals will not reconsider the mediated issue, and a statutory notice of deficiency will be issued for all unagreed issues, or the case will be closed under established procedures if there is no deficiency.
Does requesting Appeals stop IRS collection?
A timely request for a levy Collection Due Process hearing under section 6330 generally suspends the levy actions at issue while the hearing and any appeal are pending, subject to statutory exceptions. A lien CDP hearing under section 6320 does not itself prohibit levy action. An equivalent hearing provides no statutory levy suspension and ordinarily provides no Tax Court review under the CDP provisions. Separate review rights, such as those for certain innocent-spouse determinations, may still apply. The notice type, the request deadline, and the applicable procedure control.

What Appeals may do.

Before a case reaches Appeals, the IRS office that issued the notice considers the protest. If that office does not resolve the dispute, it forwards the case to Appeals. The actual next step depends on the written determination and any remaining deadline. Continuing discussions with Appeals does not itself extend a Tax Court petition deadline. An Appeals request does not, by itself, create Tax Court jurisdiction or stop every collection action.

If the matter is still an examination, start with IRS audit defense. If the IRS is collecting an assessed balance, start with IRS collections.

If Appeals does not settle: optional mediation.

Mediation is optional. Section 7123(b)(1) of the Internal Revenue Code requires procedures under which a taxpayer or the IRS Independent Office of Appeals may request non-binding mediation on any issue still unresolved at the end of Appeals procedures, or after an unsuccessful attempt at a closing agreement under section 7121 or a compromise under section 7122. Revenue Procedure 2014-63 sets the procedure, which the IRS calls Post Appeals Mediation. It is used only after Appeals settlement discussions fail, and generally when every other issue in the case is resolved.

Both the taxpayer and Appeals must agree to mediate. Under Revenue Procedure 2014-63, after consulting with Appeals, the taxpayer should send a written request to the Appeals Team Manager, with a copy to the Appeals Area Director. The Appeals Team Manager approves or denies the request, generally within two weeks, and a denial is not subject to judicial review. An Appeals employee trained as a mediator serves as mediator, and Appeals pays that mediator's expenses. The taxpayer may elect to use a co-mediator who is not an IRS employee, at the taxpayer's own expense, and the taxpayer and the Appeals Team Manager select that co-mediator together. The mediator has no settlement authority and cannot decide any issue.

The process is confidential except as provided by statute, and IRS employees who take part must still report information about violations of the revenue laws under section 7214(a)(8). Appeals may have IRS Counsel, the IRS office where the case originated, or both, take part to present the IRS position. Either side may withdraw in writing before a settlement is reached. If mediation does not produce an agreement, Revenue Procedure 2014-63 says Appeals will not reconsider the mediated issue, and a statutory notice of deficiency will be issued for all unagreed issues, or the case will be closed under established procedures if there is no deficiency. IRS guidance says mediation is not a time to present new information or raise new issues, and not a chance to buy more time before the IRS closes its case.

Revenue Procedure 2014-63 lists what cannot be mediated, including issues docketed in any court, issues designated for litigation, frivolous issues, and a case in which the taxpayer did not act in good faith during settlement negotiations. Collection cases are excluded, except certain offer in compromise and trust fund recovery penalty issues.

Fast Track Settlement comes earlier. While the case is still within the examination function, the taxpayer, the examination team, and Appeals work together to resolve disputed factual and legal issues. Fast Track Settlement is optional and does not replace the taxpayer's opportunity to request Appeals consideration.

An IRS announcement and an IRS news release describe pilot changes. Announcement 2025-6 says its Fast Track Settlement and mediation pilot changes apply to Fast Track requests made on or after January 15, 2025 and expire on January 15, 2027, and that the IRS will evaluate them after the two-year test period to decide whether to discontinue, adjust, or make them permanent. Under those changes, Fast Track Settlement can cover one or more issues in a case, taking part in Fast Track Settlement does not disqualify a taxpayer from Post Appeals Mediation, a request for either program will not be denied without a first-line executive's approval, and a formal denial comes with an explanation. The mediation pilot is open nationwide to taxpayers with non-docketed cases before Appeals, and existing Fast Track and mediation procedures that the announcement does not specifically modify remain in place. In a limited Last Chance pilot that also runs from January 15, 2025 to January 15, 2027, when a taxpayer protests a 30-day or equivalent letter in select Small Business/Self-Employed examinations, the group manager asks Appeals to tell the taxpayer about the Fast Track option before the case moves to Appeals.

In IR-2025-100, dated October 1, 2025, Appeals announced a two-year pilot under which cases going to mediation would be reassigned to an Appeals team unconnected with the underlying case, which would represent Appeals in the session. The IRS said the change was not intended to create a new appeal, but to facilitate an expedited fresh look at the case. The release gives no start or end date, and IRS.gov now labels it historical content, so whether the pilot applies to a particular case is a question for Appeals. The same release says mediation sessions usually last one day.

Mediation inside the Tax Court is a separate procedure, described on IRS Appeals vs U.S. Tax Court.

Official source: 26 U.S.C. 7123
Official source: Rev. Proc. 2014-63
Official source: Announcement 2025-6
Official source: IR-2025-100, Post Appeals Mediation pilot
Official source: IRS, Appeals mediation programs
Official source: Tax Court Rule 124, alternative dispute resolution

Send the letter code and the date printed on it.

Tell me what the IRS notice says you may appeal and the deadline shown. Send only a high-level summary.

Schedule an initial consultation

Requesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline.

Law Office of Alexander Powell, PLLC. 1629 K Street NW, Suite 300, Washington, DC 20006.

What does the IRS Independent Office of Appeals do?

Read the notice.

Read the notice

Build the protest

Prepare the conference

Address what follows