Request for Appeals

If you disagree with the IRS's determination, you may request an Appeals conference by filing a written protest. You may represent yourself, or have a professional represent you. If you want your representative to talk to the IRS without you, you must provide them with a copy of a completed power of attorney Form 2848, Power of Attorney and Declaration of Representative.

To decide if you should appeal your tax dispute, consider the following:

If you believe the IRS made an incorrect decision based on a misinterpretation of the law.
If you believe the IRS did not properly apply the law due to a misunderstanding of the facts, be prepared to clarify and support your position.
If you believe the IRS is taking inappropriate collection action against you, or your offer in compromise was denied and you disagree with that decision, be prepared to clarify and support your position.
If you believe the facts used by the IRS are incorrect, then you should have records or other evidence to support your position.