The Office of Appeals is independent of any other
IRS office and provides a venue where disagreements concerning the application
of tax law can be resolved on a fair and impartial basis.
A protest to the
Appeals Office must be filed with office indicated on the
adverse letter the organization receives, and contain the
following information:
The
organization's name, address, and employer
identification number;
A
statement that the organization wants to protest the
determination;
The
date and symbols on the determination letter;
A
statement of facts supporting the organization's
position in any contested factual issue;
A
statement outlining the law or other authority the
organization is relying on; and
A
statement as to whether a conference at the Appeals
Office is desired.
The
statement of facts (item 4) must be declared true under
penalties of perjury. This may be done by adding to the protest
the following signed declaration:
Under penalties of perjury, I declare that I have examined
the statement of facts presented in this protest and in any
accompanying schedules and statements and, to the best of my
knowledge and belief, it is true, correct, and complete.
If the
organization's representative submits the protest, a substitute
declaration must be included, stating:
That
the representative prepared the protest and
accompanying documents; and
Whether the representative knows personally that the
statements of fact contained in the protest and
accompanying documents are true and correct.
The
protest must contain all the information requested. Incomplete
protests will be returned.
If a
conference is requested, it will be held at the Appeals Office,
unless the organization requests that the meeting be held at an
IRS office convenient to both parties.
The
Appeals Office, after considering the organization's protest and
information presented in any conference, will notify the
organization of its decision and issue an appropriate
determination letter. An adverse decision may be
appealed to the courts.
Appeals
offices must request
technical advice from EO Technical on any exempt
organization issue concerning qualification for exemption or
foundation status for which there is not published precedent or
for which there is reason to believe that non-uniformity
exists. If an organization believes that its case involves such
an issue, it should ask the Appeals Office to request technical
advice.
Additional Information
What Can Appeals Do for You?
The Appeals mission is to settle tax disagreements without
having to go to Court and a formal trial. Appeals is here to
assist you if you don't agree with a tax decision.
Appeals Online Self-Help Tools
These tools deal with some of the most frequently encountered problems - the
rejection of a request for innocent spouse relief; the denial of a request for
abatement of certain delinquency penalties; and the rejection of an Offer in
Compromise. These tools are simple interactive screens (decision trees) to
provide assistance to customers who are not represented by tax professionals.
Art Appraisal Services
Taxpayer cases selected for audit containing artwork are referred to the Art
Appraisal Services for review by an Art Advisory Panel.
Appeals - Rate Our Products
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DISCLAIMER: This information is not intended to provide legal
or accounting advice,
or to address specific situations. Please consult with
your legal or tax advisor to supplement and verify what you learn here.
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