The exam is over and you still disagree. Your next forum is the IRS Independent Office of Appeals — a separate organisation inside the IRS whose job is to settle disputes without litigation, staffed by officers who had no part in your audit. You reach it by asking, in writing and on time, after the 30-day letter arrives. (Which letter that is, and how to read the report enclosed with it, is owned by the Letter 525 guide — this page owns what happens once you decide to appeal.)
General information, not tax or legal advice. The Appeals window is short — generally 30 days from the 30-day letter — and missing it closes this door for good. Large or complex disputes justify an attorney, CPA or enrolled agent before you file anything.
Your protest or small case request goes to the IRS office that issued the 30-day letter — never directly to Appeals — within the time limit stated in that letter — generally 30 days. Before anything is forwarded, Exam first tries to resolve the protested issues itself; if it cannot, it sends the case on to Appeals. If the deadline passes with no response, the IRS issues a Statutory Notice of Deficiency and the pre-assessment route to Appeals closes. Appeals can still consider the case after the notice is issued once you petition the Tax Court (a “docketed” case) — but talking to Appeals never extends the 90-day petition deadline (see the Tax Court petition guide). Everything below assumes you are inside the window.
Which paperwork you file depends on one number — the total proposed additional tax and penalties for each tax period:
| Small case request | Formal written protest | |
|---|---|---|
| Threshold | Total proposed additional tax and penalties $25,000 or less for each period | Any period over $25,000 |
| What you send | A brief written statement requesting an Appeals conference, listing the changes you disagree with and why — or Form 12203, the request form | A structured protest with the eight required elements below, signed under penalties of perjury |
| Effort | A page or two; no legal research expected | A full statement of facts and law for each disputed issue |
The small case vehicle for an exam dispute is Form 12203 — the same form used for penalty appeals. Its box-by-box walkthrough lives on the Form 12203 page; this page does not repeat it.
A protest over the threshold is not a free-form letter. Publication 5 requires all of the following:
A protest missing the signed penalties-of-perjury declaration can be returned unprocessed (Publication 5) — and time spent fixing it comes out of your case, not the IRS’s.
You do not have to wait for the 30-day letter to get Appeals involved. Fast Track Settlement (FTS) (Publication 5146; IRM 4.51.4) is the pre-protest fast lane: while your case is still under Exam’s jurisdiction, you and Exam can jointly apply to have an Appeals officer mediate and settle the disputed issues quickly. It does not require a formal protest. It is an SB/SE programme, so eligibility is limited — ask Exam whether your case qualifies. And the protection that makes it safe to try: if Fast Track fails, you keep your regular Appeals and Tax Court rights in full.
How do I appeal an IRS audit result? Request Appeals review within 30 days of the date on your 30-day letter, and send the request to the office that issued the letter — never directly to Appeals. If the total proposed additional tax and penalties for each period is $25,000 or less, a small case request (Form 12203 or a brief written statement) is enough; above that line for any period, you must file a formal written protest meeting Publication 5’s requirements. Exam first tries to resolve the protested issues itself, then forwards the case to Appeals if it cannot.
What does the IRS Office of Appeals consider when settling cases? The hazards of litigation: the realistic strengths and weaknesses of each side’s position if the issue went to court. The Appeals officer assigned to your case had no involvement in the original examination, and this settlement power — weighing litigation risk rather than simply defending the examiner’s reading — is what Appeals has that the exam team does not.
What is the difference between a small case request and a formal written protest? The $25,000 line, per tax period. If the total proposed additional tax and penalties for each period is $25,000 or less, you may make a small case request: Form 12203 or a brief written statement of the items you disagree with and why. If any period exceeds $25,000, a formal written protest is required, containing the Publication 5 elements — the adjustments you dispute, your facts, the law you rely on, and a signed penalties-of-perjury declaration; a protest missing the signed declaration can be returned unprocessed.
Do I send my protest directly to the Appeals office? No. Send it to the IRS office that issued your 30-day letter. Exam reviews the protest first and tries to resolve the issues itself; only if it cannot does it forward your case to Appeals. A protest sent directly to Appeals is misdirected — and the 30 days keep running while it is rerouted.
Sources: IRS Publication 5, “Your Appeal Rights and How to Prepare a Protest If You Don’t Agree”; IRS, “Preparing a request for Appeals” and “Appeals process” (irs.gov); IRM 4.51.4 and Publication 5146 (Fast Track Settlement); Publication 556. Currency verified 2026-10-23.