Updated November 2026 · VG CPA PC advisors
When you can go to Appeals
After an audit, the 30-day letter lets you request Appeals. For proposed changes of $25,000 or less per period you can use a small case request (often Form 12203); larger cases need a formal written protest. Collection matters such as levies, liens, rejected installment agreements and offers can reach Appeals through Collection Due Process or the Collection Appeals Program.
If you receive a notice of deficiency and petition the Tax Court, most cases are still sent to Appeals first to try to settle before trial.
What a protest must include
A formal protest states your name and identification number, the tax periods, the adjustments you disagree with, the facts supporting your position and the law you rely on, and a declaration under penalties of perjury. If a representative prepares it, the representative signs a declaration about the facts.
The protest is your chance to frame the case. A clear statement of facts with exhibits and a focused legal argument often determines how the Appeals officer evaluates the hazards on each issue.
How Appeals settles cases
Appeals officers may settle on a percentage basis when the law or facts are uncertain, something examiners cannot do. Ex parte rules limit communication between Appeals and the examiner without you, which keeps the process fair.
Conferences are informal and usually held by phone, video or in person. If the case settles, you sign an agreement form and the tax is assessed as agreed. If not, you can still go to Tax Court.