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A protest accompanies a request for a conference with the IRS' Appeals Office following receipt of the administrative 30-day letter. Depending on the circumstances and amounts involved, different actions may be required in order to request an appeals conference:
A protest should include the following:
In addition, a request to the IRS for them to allow some additional claim on a return or to reconsider a disallowance of a prior claim may result in the IRS not granting that request and issuing what is termed a "Claim Disallowance" letter. The student should contact the IRS and clarify precisely what was denied. In many instances, while the letter indicates a denial of the claim, in fact the claim was allowed in part. Then the student must determine if the amount disallowed was erroneous.
As in many actions with the IRS, those decisions can be appealed to the Appeals Division The Form 12203 is the general form used to appeal a matter to the Appeals Division except for appeals of offers in compromise (see OIC section for appeals of officers).
Generally, the IRS allows 30 days from the date of the "Claim Disallowance" letter to request Appeal's consideration. Therefore, the cover letter and the form 12203 should be returned within the 30 days even if there is not sufficient time to prepare an appeals notebook. Once the Form 12203 is returned timely, the student should immediately prepare the appeals notebook following the example format for appeals notebooks found on this website and have it ready, when an appeals officer is assigned.
Should the IRS overlook the request for a face-to-face conference with Atlanta Appeals, upon contact by an appeals officer in a city other than Atlanta, the student should without further discussion of the underlying issues in the case, request a face-to-face conference with Atlanta Appeals.
Treas.Reg. §601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability
Treas.Reg. §601.106: Appeals Function
Documents on IRS.govYour Appeal Rights and How To Prepare a Protest If You Don't Agree
Examination of Returns, Appeal Rights, and Claims for Refund
IRS Publication 556