IRS Independent Office of Appeals:   Additional Resources

IRS Independent Office of Appeals:   Additional Resources

For some types of cases, the appeals process and available court actions are different than a tax deficiency or claim disallowance case, which are overwhelmingly the most common disputes in Appeals. See www.irs.gov/appeals for more information.

The letter that you received from the IRS proposing the changes may contain important information about the appeal rights available to you for your specific type of case, including how to request an appeal and what will happen if you decide not to appeal.

If your case involves one of the issues listed below, refer to the appropriate publication for specific guidance. Visit www.irs. gov/forms-instructions or call 800-TAX-FORM (800-829-3676) for IRS Publications.

If your case involves…

  • A change in tax-exempt status – Refer to Publication 892. How to Appeal an IRS Determination on Tax Exempt Status
  • An employee plans examination change – Refer to Publication 1020, Appeal Procedures Employee Plans Examinations
  • An employment tax examination change – Refer to  Publication 5146, Employment Tax Returns: Examinations and Appeal Rights
  • Disqualification of a retirement plan – Refer to Publication 5153, Appeal Procedures: Adverse Determination Letter on Qualification of a Retirement.

Next week:  Continuation of the Appeal Process

(IRS Publication 5)  (TTT 012324)