Appeals Mediation Programs Part III
IRS Independent Office of Appeals:
Appeals Mediation Programs Part III
Small Case Request
If the total amount of tax and penalties for each tax period involved is $25,000 or less in the letter you received, you may make a small case request instead of filing a formal written protest.
See next week’s Tuesday Tax Tip “Formal Written Protest” for cases that are not eligible for small case requests.
In computing the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund.
For an offer in compromise, the entire amount for each tax period includes total unpaid tax, penalty and interest due.
For a small case request, you may either:
- Prepare a brief written statement listing the disputed issues and why you disagree, or
- Complete the appeal request form included with the letter you received proposing the change, if applicable, or you can use Form 12203, Request for Appeals Review.
Next week: Continuation of the Appeal Process – Appeals Mediation Programs – Formal Written Protest