You can challenge many IRS decisions through the IRS Independent Office of Appeals, but the notice you received controls the deadline, filing address, and procedure. Send an appeal request to the address on the appeal-rights letter—not directly to Appeals—and seek help quickly if you need representation. Low Income Taxpayer Clinics (LITCs) may provide free or low-cost representation; the Taxpayer Advocate Service (TAS) may help with qualifying IRS problems, but neither replaces a filing deadline.
Start with the notice and its deadline
Read the notice’s appeal-rights section first. It identifies the available route, where to send a response, what to include, and when it is due. Keep the notice and its envelope, note the stated deadline, and follow the notice even if a general IRS guide describes a different procedure.
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- Identify the specific proposed change or IRS action you disagree with and every tax period it affects.
- Gather the records that support your position, such as receipts, statements, or other relevant documents.
- Calendar the notice’s deadline. If you want professional or clinic help, contact the provider promptly; an intake request does not extend the deadline.
The IRS says taxpayers have a right to a fair and impartial administrative appeal for most IRS decisions, including many penalties, and to a written response regarding the Office of Appeals’ decision. Appeals is separate from the IRS office that first reviewed the matter; it considers the positions, facts, and applicable law, but no particular outcome is guaranteed.
Request an administrative appeal
For many examination disputes, the process begins with a written protest or a small case request as described in the letter. Send it to the address on the appeal-rights letter. The originating IRS office reviews the request and may forward unresolved issues to Appeals. Sending it directly to Appeals can delay the case or prevent it from being considered.
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IRS Appeals guidance says a formal protest is generally due within 30 days of the letter date. Treat that as a general rule, not a substitute for the deadline in your notice: other appeal types may use different forms, routes, or time limits. For example, IRS guidance says a rejected offer in compromise may be appealed within 30 days of its rejection letter. Collection matters involving liens, levies, seizures, or installment agreements have separate procedures; consult the notice and IRS Publication 1660.
Choose the request type for an examination case
For an examination, a small case request may be available when the total proposed additional tax and penalties for each tax period is $25,000 or less. The notice may provide Form 12203 or specific instructions for requesting this review.
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A formal written protest is generally required above that threshold and for certain types of cases regardless of amount. IRS Publication 3498 identifies partnership and S corporation cases, employee plan cases, and exempt organization cases among those categories. Use the notice to confirm the correct procedure for your case.
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What to include in a formal protest
Use current IRS Publication 5 and the notice for the required declaration, signature, and case-specific directions. A protest should generally identify you and your contact information, state that you want to appeal, list the disputed issues and affected periods, explain why you disagree with each change, and set out supporting facts and any relevant legal authority. Include the required declaration under penalties of perjury.
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Know when the court route is different
Statutory notice of deficiency
A statutory notice of deficiency proposes additional tax and may provide a route to petition the United States Tax Court. A timely petition can let you dispute the proposed adjustment before paying it. This is a court proceeding, not an administrative appeal request; check the notice’s petition deadline immediately because it is separate from an Appeals deadline.
Refund dispute
A refund suit is another distinct court route. IRS guidance says that, generally, a taxpayer who has fully paid the tax and had a refund claim denied—or whose claim has gone unacted on for six months—may sue in a U.S. District Court or the U.S. Court of Federal Claims. A refund suit is not a substitute name for an Appeals protest, and its own requirements and time limits apply.
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Find free or low-cost taxpayer assistance
| Service | Best fit | Cost and eligibility | What it does |
|---|---|---|---|
| Low Income Taxpayer Clinic (LITC) | An individual who needs help with an IRS dispute, including an audit, appeal, collection matter, or court case | Free or low cost; income and other criteria apply, and the clinic decides whether to take a case | May represent qualifying taxpayers before the IRS or in court, and may provide taxpayer-rights education, including for people who speak English as a second language |
| Taxpayer Advocate Service (TAS) | A qualifying IRS problem involving financial difficulty, an issue that regular IRS channels have not resolved, or an apparent IRS system, process, or procedure failure | Free help when accepted for assistance; problem and eligibility criteria apply | Helps address qualifying IRS service problems; it is not an Appeals protest |
| VITA or Tax Counseling for the Elderly (TCE) | Someone seeking help preparing a tax return | Free; site-level eligibility and availability vary. TAS describes VITA’s general income level as $56,000 or less; TCE particularly serves people age 60 or older | Return preparation, not representation in an IRS dispute |
Check LITC eligibility and locate a clinic
For calendar year 2026, TAS lists low-income representation ceilings at 250% of the federal poverty guidelines. For a one-person household, the listed annual ceilings are $39,900 in the contiguous states and Washington, DC; $49,875 in Alaska; and $45,900 in Hawaii. These are income ceilings, not fees or guarantees of representation. Clinics apply additional criteria and make their own decisions. The IRS/TAS clinic locator and IRS Publication 4134 list clinics and language services.
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TAS’s toll-free number is 877-777-4778. Its contact page can help you find local assistance. Asking TAS for help does not pause or extend a deadline in an IRS notice.
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Use the assistance route that matches the problem
For an IRS decision with appeal rights, follow the appeal instructions in the notice. For representation in a dispute, look for an LITC and ask about its intake requirements as soon as possible. Contact TAS when the issue involves hardship, an unresolved IRS problem, or a suspected systemic failure. For return preparation rather than dispute representation, check VITA or TCE site eligibility and availability.
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