What is IRS Publication 5?

IRS Publication 5 explains your right to appeal IRS decisions through the IRS Independent Office of Appeals. It covers when you can appeal, how to prepare a formal written protest, what documentation is required, and what to expect during the Appeals conference. Most IRS determinations — audits, penalties, collection actions, liens, and levies — are appealable.

How do I file an appeal with the IRS?

For small cases ($25,000 or less), you can request an appeal verbally or with a brief written statement. For larger cases, you must file a formal written protest that includes: your name and contact information, a statement that you want to appeal, a copy of the IRS letter showing the proposed changes, the tax periods involved, a detailed list of each item you disagree with and why, the facts supporting your position, and the law or authority you are relying on. Your protest must be signed under penalties of perjury.

What's the difference between CDP and a regular appeal?

A Collection Due Process (CDP) hearing is a specific type of appeal available after you receive a Final Notice of Intent to Levy (Letter 11/LT11) or Notice of Federal Tax Lien (Letter 3172). CDP gives you 30 days to request a hearing and can be escalated to Tax Court. A regular IRS appeal under Publication 5 covers audit results, penalty assessments, and other IRS determinations — and you generally have 30 days from the date of the letter proposing the action.

IRS Publication 5

IRS Publication 5: Your Appeal Rights

Every IRS determination — audit results, penalty assessments, collection actions — can be challenged. IRS Publication 5 is your roadmap for filing a formal protest and taking your case to the IRS Independent Office of Appeals. Never accept an IRS assessment at face value — you have the right to an independent review.

File Your Appeal Call 310-597-2254

Appeal Help — Free

Confidential and no obligation.

Get Your Free Tax Relief Review

A specialist will review your case and outline your options — completely free.

100% Confidential|CPA-Reviewed|Updated 2026

What You Can Appeal Under Publication 5

AUDIT RESULTS: If the IRS proposes changes to your tax return after an examination, you have 30 days to protest. File a formal protest to dispute income adjustments, disallowed deductions, or changed filing status.

PENALTY ASSESSMENTS: Most IRS penalties are appealable — including failure-to-file, failure-to-pay, accuracy-related, and estimated tax penalties. Reasonable cause arguments are heard by Appeals.

COLLECTION ACTIONS: Under Collection Due Process (CDP), you can appeal liens, levies, and seizures to Appeals. Under the Collection Appeals Program (CAP), you can appeal specific collection decisions more quickly.

OFFER IN COMPROMISE DENIALS: If the IRS rejects your OIC, you have 30 days to appeal the rejection to the IRS Independent Office of Appeals. The rejection letter includes appeal instructions.

INSTALLMENT AGREEMENT DISPUTES: If the IRS rejects, modifies, or terminates your installment agreement, you can appeal under CAP or CDP depending on the circumstances.

How to Prepare a Formal Written Protest

Small Cases ($25K or less)

No formal protest required. A written request for Appeals stating the changes you disagree with is sufficient. Include your name, SSN/EIN, and the tax periods involved.

Large Cases ($25K+)

Full formal protest required: detailed statement of each disputed item, facts supporting your position, the law or authority you rely on, and a penalties-of-perjury declaration.

30-Day Deadline

Most Appeals requests must be filed within 30 days of the date on the IRS letter proposing the action. This is a hard deadline — missing it forfeits your appeal right.

Legal Authority

Cite IRC sections, Treasury Regulations, IRS Revenue Rulings, and court cases that support your position. General fairness arguments without legal authority rarely succeed.

Penalties of Perjury

Your protest must include: 'Under penalties of perjury, I declare that the facts stated in this protest are true, correct, and complete.' Unsigned protests are rejected.

Representation

You can have a CPA, enrolled agent, or attorney represent you at the Appeals conference. They can file the protest, attend the conference, and negotiate on your behalf.

Need to Appeal an IRS Decision? We Build Your Protest

Call 310-597-2254