4
Formal Written Protest
A formal written protest is required if the proposed
change to the total amount of tax and penalties
for any tax period is more than $25,000 in the
letter you received. The total amount includes
the proposed increase or decrease in tax and
penalties or claimed refund. If more than one tax
period is involved and any tax period exceeds the
$25,000 threshold, you must file a formal written
protest for all periods involved. For an offer in
compromise, include total unpaid tax, penalties
and interest due. A formal written protest is also
required in the following cases:
Employee plan and exempt organization cases
regardless of the dollar amount.
Partnership and S Corporation cases
regardless of the dollar amount.
In all other cases, unless you qualify for
the small case request procedure, or other
special appeal procedures, such as requesting
Appeals consideration of liens, levies, seizures,
or installment agreements. See Publication
1660, Collection Appeal Rights, for more
information on special collection appeals
procedures.
In your formal protest, include a statement that you
want to appeal the changes proposed by the IRS
and include all of the following:
Your name, address, and a daytime telephone
number.
List of all disputed issues, tax periods or years
involved, proposed changes, and reasons you
disagree with each issue.
Facts supporting your position on each
disputed issue.
Law or authority, if any, supporting your
position on each disputed issue.
Penalties of perjury statement, as follows:
“Under penalties of perjury, I declare to the best
of my knowledge and belief, the information
contained in this protest and accompanying
documents is true, correct, and complete.”
Note: Representatives who submit the protest
must use the applicable penalties of perjury
statement below, based upon whether they have
personal knowledge regarding the information
stated in the protest and accompanying
documents:
Personal Knowledge:
“Under penalties of perjury, I declare that I
submitted the protest and accompanying
documents, and to the best of my personal
knowledge and belief, the information
stated in the protest and accompanying
documents is true, correct, and complete.”
No Personal Knowledge:
“Under penalties of perjury, I declare that
I submitted the protest and accompanying
documents, and I have no personal
knowledge concerning the information
stated in the protest and accompanying
documents.”
Your (or your representative’s) signature under
the penalties of perjury statement.
IRS Independent Office of Appeals
Appeals is an independent function of the IRS,
separate from the division of the IRS that proposed
the changes. It is the only level of administrative
appeal within the IRS. Appeals employees fairly
and impartially settle disputes between taxpayers
and other divisions of the IRS by considering the
arguments made by both sides, and then applying
the relevant tax law (including court decisions and
other legal authorities) to the facts of the case.
Most disputes can be settled informally at the
Appeals level without litigation.
As an administrative function of the IRS, Appeals
can only consider your arguments if they are
based on tax laws. Appeals cannot consider
your arguments if they are based only on moral,
religious, political, constitutional, conscientious, or
similar objections to the assessment or payment of
Federal taxes.
The IRS is legally required to assess proposed tax
by a certain date in most cases. We refer to this
date as the statute of limitations. Generally, before