IRS APPEALS
When the audit ends badly, the case is just starting.
The IRS Office of Appeals is independent from the examination function — and that independence is where most administrative tax cases are won. We represent clients through the full Appeals process: protests, conferences, and settlement. If Appeals does not resolve the matter, our Tax Court practice takes it from there.
WHAT WE DO
A different forum. A different conversation.
Appeals Officers are not auditors. Their mandate is to resolve cases on a basis that is fair to the government and fair to the taxpayer — and they have the authority to weigh hazards of litigation that examination cannot.
That changes what the case looks like. The written protest is the most important document the IRS will read about your matter. We treat it that way: a clear factual record, the right legal authorities, and a candid assessment of where the case would go in court.
Appeals matters we handle
- Protests of proposed examination adjustments (30-day letters)
- Collection Due Process (CDP) and equivalent hearings
- Innocent spouse appeals
- Penalty abatement appeals
- Trust fund recovery penalty appeals
- Offer in compromise appeals
- Fast-track settlement and post-Appeals mediation
For cases that proceed past Appeals — or where the statutory notice is already in hand — see our U.S. Tax Court litigation practice.
INSIDE EXPERIENCE
A former IRS Appeals Officer on your side of the table.
Kreig Mitchell worked inside the IRS as an Appeals Officer. He knows what an Officer is required to consider, what Appeals will and will not settle, and how a case has to be framed to give the Officer room to resolve it.
That perspective shapes every protest we write. We do not draft for the examination team — we draft for the person who will actually decide the case.
Frequently Asked
Frequently Asked Questions
What is the IRS Office of Appeals?
IRS Appeals is an independent division within the IRS that resolves disputes between taxpayers and the examination or collection divisions. Appeals officers are instructed to weigh the hazards of litigation and reach a fair settlement. It is the last administrative stop before going to court.
How do I get my case to Appeals?
After an audit, you receive a 30-day letter giving you the right to file a written protest. After certain collection actions, you have the right to a Collection Due Process hearing with Appeals. The deadlines are short and strict — missing them can forfeit your right to Appeals entirely.
How long does an IRS appeal take?
Most appeals are resolved within six to twelve months once the case is docketed with Appeals. Complex cases can take longer. Appeals will not work on a case the day a protest is filed — there is usually a queue before assignment.
Is the IRS appeals process really independent?
Appeals is structurally separate from the examination and collection divisions and is required to consider the hazards of litigation. In practice, the quality of the result depends heavily on how the case is framed and presented. A well-developed appeals submission can change the outcome dramatically.
What is the difference between Appeals and Tax Court?
Appeals is an administrative settlement process within the IRS — no judge, no formal rules of evidence. Tax Court is a federal court where a judge decides the case. Most cases that go to Tax Court are settled with IRS Counsel before trial, often through a second round with Appeals.
Can you go to Appeals after Tax Court is filed?
Yes. Many cases are sent back to Appeals after a Tax Court petition is filed. Filing in Tax Court does not foreclose settlement — it often opens better settlement options because IRS Counsel becomes involved.
What does a Former Appeals Officer bring to the case?
Having sat on the other side of these conferences, we know what Appeals weighs, how cases are scored internally, what arguments resonate, and what positions Appeals will not accept. That perspective shapes how we frame the protest, prepare the conference, and negotiate settlement.
Holding a 30-day letter or Appeals notice?
There are deadlines, and there are doors that close once the deadlines pass. Talk to an attorney before they do.