IRS APPEALS PROTEST LETTER

FORMAL WRITTEN PROTEST

For Tax Matters Exceeding $25,000 or Partnership/S-Corporation Cases

TAXPAYER INFORMATION

Taxpayer Name: [FULL LEGAL NAME]

Social Security Number / EIN: [SSN/EIN]

Current Address:
[STREET ADDRESS]
[CITY, STATE ZIP]

Daytime Telephone: [PHONE NUMBER]

Tax Year(s) at Issue: [TAX YEAR(S)]

Type of Tax: [INCOME TAX / EMPLOYMENT TAX / EXCISE TAX / OTHER]

SECTION 1: STATEMENT OF INTENT

To: Internal Revenue Service
[ADDRESS FROM IRS LETTER]

Re: Formal Written Protest
Taxpayer: [TAXPAYER NAME]
SSN/EIN: [NUMBER]
Tax Year(s): [YEAR(S)]
Letter Date: [DATE ON IRS LETTER]
Response Due Date: [DUE DATE]

I hereby request consideration of the matter described below by the IRS Independent Office of Appeals.

SECTION 2: PROTEST REQUIREMENTS CHECKLIST

☐ This protest is filed within 30 days of the date of the IRS letter offering appeal rights
☐ Taxpayer has filed all required tax returns
☐ All required estimated tax payments for the current year have been made
☐ Taxpayer is not currently in bankruptcy proceedings

SECTION 3: DISPUTED ITEMS

Item 1:
- Description of Disputed Item: [DESCRIBE THE SPECIFIC ITEM]
- Tax Period: [TAX PERIOD]
- Amount of Proposed Change: $[AMOUNT]
- Taxpayer's Position: $[AMOUNT]

Item 2:
- Description of Disputed Item: [DESCRIBE THE SPECIFIC ITEM]
- Tax Period: [TAX PERIOD]
- Amount of Proposed Change: $[AMOUNT]
- Taxpayer's Position: $[AMOUNT]

[ADD ADDITIONAL ITEMS AS NECESSARY]

SECTION 4: STATEMENT OF FACTS

The following facts support the taxpayer's position regarding each disputed item:

Facts Related to Item 1:
[PROVIDE A DETAILED, CHRONOLOGICAL STATEMENT OF THE RELEVANT FACTS. INCLUDE DATES, AMOUNTS, PARTIES INVOLVED, AND ANY OTHER MATERIAL INFORMATION. THE FACTS SHOULD BE OBJECTIVE AND VERIFIABLE.]

Facts Related to Item 2:
[CONTINUE AS NEEDED]

SECTION 5: LEGAL ARGUMENTS AND AUTHORITIES

Legal Basis for Item 1:

The taxpayer's position is supported by the following legal authorities:

1. Internal Revenue Code Section(s): [CITE APPLICABLE IRC SECTIONS]
   - Analysis: [EXPLAIN HOW THE CODE SECTION SUPPORTS TAXPAYER'S POSITION]

2. Treasury Regulations: [CITE APPLICABLE REGULATIONS]
   - Analysis: [EXPLAIN RELEVANCE]

3. Revenue Rulings/Procedures: [CITE APPLICABLE RULINGS]
   - Analysis: [EXPLAIN RELEVANCE]

4. Case Law: [CITE RELEVANT COURT DECISIONS]
   - Analysis: [EXPLAIN HOW CASES SUPPORT POSITION]

Legal Basis for Item 2:
[CONTINUE AS NEEDED]

SECTION 6: SUMMARY OF TAXPAYER'S POSITION

Total Amount in Dispute:

Proposed Resolution:
[STATE THE TAXPAYER'S PROPOSED RESOLUTION OF THE DISPUTED ISSUES]

SECTION 7: CONFERENCE REQUEST

☐ I request an Appeals conference to discuss this matter
☐ I request a telephone conference
☐ I request an in-person conference at [PREFERRED LOCATION]
☐ I am willing to participate via video conference

Preferred Contact Times: [DAYS/TIMES]

SECTION 8: ATTACHMENTS CHECKLIST

The following documents are attached in support of this protest:

☐ Copy of the IRS letter proposing the changes
☐ Copy of the examination report (30-day letter)
☐ Copies of relevant tax returns for the years at issue
☐ Supporting documentation for each disputed item:
☐ [DESCRIBE DOCUMENT 1]
☐ [DESCRIBE DOCUMENT 2]
☐ [DESCRIBE DOCUMENT 3]
☐ Form 2848, Power of Attorney (if represented)
☐ Other: [DESCRIBE]

SECTION 9: PENALTIES OF PERJURY STATEMENT

Under penalties of perjury, I declare that I have examined the facts stated in this protest, including any accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete.

Taxpayer Signature: ___________________________________

Printed Name: [TAXPAYER NAME]

Date: [DATE]

SECTION 10: REPRESENTATIVE INFORMATION (IF APPLICABLE)

If represented by an attorney, CPA, or enrolled agent:

Representative Name: [NAME]

Firm Name: [FIRM]

Address:
[ADDRESS]

Telephone: [PHONE]

Fax: [FAX]

Email: [EMAIL]

CAF Number: [CAF NUMBER]

PTIN: [PTIN]

☐ Form 2848, Power of Attorney and Declaration of Representative is attached
☐ Representative is authorized to receive copies of all IRS correspondence
☐ Representative is authorized to perform all acts related to this matter

Representative Signature: ___________________________________

Date: [DATE]

MAILING INSTRUCTIONS

IMPORTANT: Do not send this protest directly to the IRS Independent Office of Appeals. Mail the protest to the IRS address shown on the letter that explains your appeal rights.

Mail to:
[ADDRESS FROM IRS LETTER]

Certified Mail Recommended
Certified Mail Number: ______________________
Date Mailed: ______________________

SMALL CASE ALTERNATIVE (Under $25,000)

If the total amount of additional tax and penalties proposed for each tax period is $25,000 or less, you may use IRS Form 12203, Request for Appeals Review, instead of filing a formal written protest.

Exceptions requiring formal written protest regardless of amount:
- Employee plan cases
- Tax-exempt organization cases
- Partnership cases
- S corporation cases

NOTES

1. Time Limit: The protest must be submitted within the time limit specified in the IRS letter (generally 30 days from the date of the letter).

2. Representation: Only attorneys, CPAs, and enrolled agents may represent taxpayers before the IRS Independent Office of Appeals.

3. Ex Parte Communications: Appeals officers are prohibited from engaging in ex parte communications with IRS Examination or Collection personnel.

4. Alternative Dispute Resolution: The taxpayer may request Fast Track Settlement, Post-Appeals Mediation, or Arbitration in appropriate cases.

5. Tax Court Option: If an agreement cannot be reached with Appeals, the taxpayer may petition the U.S. Tax Court within 90 days of receiving a Notice of Deficiency.

This template is provided for informational purposes and should be reviewed by qualified tax counsel before submission to the IRS.