Your Appeal Rights and How To Prepare a Protest If You Don’t Agree Introduction This Publication tells you how to appeal your tax case if you don’t agree with the Internal Revenue Service (IRS) findings. If you want an Appeals conference, follow the instructions in our letter to you. Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. You or your representative should prepare to discuss all issues you don’t agree with at the conference. Most differences are settled at this level. In most instances, you may be eligible to take your case to court if you don’t reach an agreement at your Appeals conference, or if you don’t want to appeal your case to the IRS Office of Appeals. See the later section Appeals To The Courts. Protests When you request an appeals conference, you may also need to file a formal written protest or a small case request with the office named in our letter to you. Also, see the special appeal request procedures in Publication 1660, Collection Appeal Rights, if you disagree with lien, levy, seizure, or denial or termination of an in- stallment agreement. You need to file a written protest: n  In all employee plan and exempt organization cases without regard to the dollar amount at issue. n  In all partnership and S corporation cases with- out regard to the dollar amount at issue. n  In all other cases, unless you qualify for the small case request procedure, or other special appeal procedures such as request- ing Appeals consideration of liens, levies, seizures, or installment agreements. See Publication 1660. How to prepare a protest: When a protest is required, send it within the time limit specified in the letter you received. Include in your protest: 1)   Your name and address, and a daytime telephone number, 2)   A statement that you want to appeal the IRS findings to the Appeals Office, 3)   A copy of the letter showing the proposed changes and findings you don’t  agree with (or the date and symbols from the letter), 4)   The tax periods or years involved, 5)   A list of the changes that you don’t agree with, and why you don’t agree. If You Don’t Agree If you don’t agree with any or all of the IRS findings given you, you may request a meeting or a telephone conference with the supervisor of the person who issued the findings. If you still don’t agree, you may appeal your case to the Appeals Office of IRS. If you decide to do nothing and your case involves an examination of your income, estate, gift, and certain excise taxes or penalties, you will receive a formal Notice of Deficiency. The Notice of Deficiency allows you to go to the Tax Court and tells you the procedure to follow. If you do not go to the Tax Court,  we will send you a bill for the amount due. If you decide to do nothing and your case involves a trust fund recovery penalty, or certain employment tax liabilities,  the IRS will send you a bill for the penalty. If you do not appeal a denial of an offer in compromise or a denial of a penalty abatement, the IRS will continue collection action. If you don’t agree, we urge you to appeal your case to the Appeals Office of IRS. The Office of Appeals can settle most differences without expensive and time-consuming court trials. [Note: Appeals can not consider your reasons for not agreeing if they don’t come within the scope of the tax laws (for example, if you disagree solely on moral, religious, political, constitutional, conscientious, or similar grounds.)] The following general rules tell you how to ap- peal your case. Appeals Within the IRS Appeals is the administrative appeals office for the IRS. You may appeal most  IRS decisions with your local Appeals Office. The Appeals Office is separate from - and independent of - the IRS Office taking the action you disagree with. The Appeals Office is the only level of administrative appeal within the IRS. Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone or at a personal conference. There is no need for you to have representation for an Appeals conference, but if you choose to have a representative, see the requirements under Representation. 6)   The facts supporting your position on any issue that you don’t agree with, 7)   The law or authority, if any, on which you are relying. 8)   You must sign the written protest, stating that it is true, under the penalties of perjury as follows: “Under the penalties of perjury, I declare that I examined the facts stated in this protest, including any accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and complete.” If your representative prepares and signs the protest for you, he or she must substitute a declaration stating: 1)   That he or she submitted the protest and accompanying documents and 2)   Whether he or she knows personally that the facts stated in the protest and accom- panying documents are true and correct. We urge you to provide as much information as you can, as this will help us speed up your appeal. This will save you both time and money. Small Case Request: If the total amount for any tax period is not more than $25,000, you may make a small case request instead of filing a formal written protest. In computing the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. For an offer in compromise, in calculating the total amount, include total unpaid tax, penalty and interest due. For a small case request, follow the instructions in our letter to you by: sending a letter request- ing Appeals consideration, indicating the changes you don’t agree with, and the reasons why you don’t agree. Representation You may represent yourself at your appeals conference, or you may have an attorney, certified public accountant, or an individual enrolled to practice before the IRS represent you. Your representative must be qualified to practice before the IRS. If you want your representative to appear without you, you must provide a properly completed power of attorney to the IRS before the representative can receive or inspect confidential information. Form 2848, Power of Attorney and Declaration of Represen- tative, or any other properly written power of attorney or authorization may be used for this Publication 5 (Rev. 01-1999) Catalog Number 46074I