Appeals

The IRS Independent Office of Appeals is here to resolve disputes, without litigation, in a way that is fair and impartial to the government and to you.

About your appeal

• Considering an appeal
• Requesting an appeal
• What to expect
• Appeals organizational chart PDF
• What is the status of my appeal request?

Special case procedures

• Innocent spouse
• Mediation programs
• Rejected offers in compromise
• Penalty appeals
• Coordinated issues and Appeals Settlement Guidelines (ASGs)
• Art Appraisal Services

Videos and forms

• Practitioner Perspectives Series
  • A conversation with Collection Appeals
  • A conversation with Examination Appeals
  • Appeals Practitioner Perspective Series (Part 1) – Common penalties
  • Appeals Practitioner Perspective Series (Part 2) – International information reporting penalties
  • Welcome to IRS Appeals
  • Appealing a collection action
  • Appealing an examination dispute