If you disagree with an IRS decision about your taxes, you can file a written protest to appeal. In your formal protest, say that you want to appeal and include:
- Your name, address, and a daytime telephone number.
- A list of disputed issues, tax periods or years involved, proposed changes, and reasons you disagree with each issue.
- Helpful facts that support your disagreement with each disputed issue.
- If you know the law about your disagreement, include that too.
- Make sure everything you say is true.
- Write a "penalties of perjury statement" at the bottom of your letter and sign below it: “Under penalties of perjury, I declare to the best of my knowledge and belief, the information contained in this protest and accompanying documents is true, correct, and complete.”
- Make a copy of your letter to keep.
Mail it to the IRS address on the decision letter that explains your appeal rights.
Click on the Learn More link for a short video introduction to appealing an Internal Revenue Service (IRS) decision about your taxes.
The IRS has a YouTube channel with many videos to help you understand more about tax law and process at https://www.youtube.com/@irsvideos
Última revisión: May 12, 2023