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Nonprofits And The Office Of Appeals
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Nonprofits And The Office Of Appeals

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:

  1. The organization’s name, address, and employer identification number;
  2. A statement that the organization wants to protest the determination;
  3. The date and symbols on the determination letter;
  4. A statement of facts supporting the organization’s position in any contested factual issue;
  5. A statement outlining the law or other authority the organization is relying on; and
  6. 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:

  1. That the representative prepared the protest and accompanying documents; and
  2. 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.

Publications and Forms About Your Appeal Rights
A list of published resources about the appeal processes and your rights.

Alternative Dispute Resolution
There are ways to resolve tax issues faster.

Technical Guidance-International Programs
Compliance Coordinated Issues, Appeals Coordinated Issues, Appeals Emerging Issues

Art Appraisal Services
Taxpayer cases selected for audit containing artwork are referred to the Art Appraisal Services for review by an Art Advisory Panel.

Is Appeals the Place for You?
Appeals resolves over 100,000 cases per year.

Are You Ready to Request an Appeals Conference or Hearing?
You can identify and explain the issues in dispute.

Preparing a Request for Appeals
You’re ready to file a protest. Here’s the information you will need.

What Can You Expect from Appeals?
Appeals will take a fresh look at your case and make a fair and impartial decision.

Appeals – Rate Our Products
Thank you for participating in our survey. Your participation is voluntary and your responses will remain anonymous. It will take you approximately 2 minutes to complete this questionnaire.

Online Videos of the Appeals Process
View a presentation on Appeals and what to expect in the Appeals process.

Appealing Examination Issues

Appealing Collection Issues

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.