College of Law :: Georgia State University

The Protest Letter

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:

1. If the total amount of proposed additional tax, proposed over assessment or claimed refund exceeds $10,000 for any taxable period, a written protest setting forth the facts, law, and arguments relied upon by the taxpayer, made under penalties of perjury, is required.
2. If the total amount of proposed additional tax, proposed over assessment, or claimed refund exceeds $2,500 but does not exceed $10,000.   A brief written protest of disputed issues is required.
3. An oral protest is sufficient to obtain Office of Appeals consideration in field audit cases involving $2,500 or less and in all office interview or correspondence examination cases.  However, it is customary for the Clinic to submit a written protest.
   

A protest should include the following:

1. Taxpayer's name, address and Social Security number
2. Taxpayer's Representative's name and a copy of Form 2848 Power of Attorney
3. Copy of or reference to the 30-day Letter and the audit report identifying the tax years involved and the proposed changes
4. Statement that the protest is timely
5. Request for an Appeals conference
6. List of the changes made by the IRS to the taxpayer's return that taxpayer disagrees with and why taxpayer disagrees
7. Facts supporting taxpayer's position
8. Law or authority on which taxpayer bases his position
9. Taxpayer's signature or representative's statement that she prepared the protest and knows the facts alleged to be true (to the best of their knowledge)
10. Supporting documents may be attached

Resources

Treasury Regulations

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

IRS Forms and Publications