How to Appeal

If you have decided that an appeal is your chosen course of action, start out by writing a protest letter to the IRS within 30 days of receiving the examination report. You can also fill out IRS Form 12203, “Request for Appeals Review,” which is download-able from the IRS website (www.irs.gov).
Your letter, or Form 12203, should be sent to the IRS district director (the name and address will be on the examination report) and it is advisable to send a copy to the auditor as well, in case the letter or form gets lost in the mail. For smaller amounts, under $2,500, you can verbally ask for an appeal, but it is highly recommended that you ask with the letter or the IRS form so that you have some documentation on paper of your request ...

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