If you disagree with the IRS, you can ask for an independent review
If you disagree with an IRS determination, you have the right to appeal it in an independent forum. The Independent Office of Appeals operates separately from the IRS office that made the original decision and provides a fair, unbiased review of the tax matter. Below is what you need to know to move your case forward.
How to request an appeal
Taxpayers who meet the criteria to request an appeal must do so in writing. A few points are easy to get wrong, so read this part carefully:
Complete your written request and mail it to the IRS office that sent you the letter with your appeal rights. That office will first try to resolve the disputed issues; if it can't, it forwards the case to Appeals.
Do not send your request directly to Appeals. Doing so only delays the process and may prevent Appeals from considering your case at all.
Once Appeals receives the case, an Appeals officer generally contacts you by letter and proposes a conference date.
If more than 120 days have passed and you haven't heard anything about your appeal, contact the IRS office you worked with last for a status update.
What to expect during the Appeals conference
The conference is your opportunity to explain your position. Here is how it typically works:
Conferences can be held by phone, in person, by mail, or by video — you may choose the format you prefer.
You can use secure digital tools to send and receive documents faster.
If you submit new information the original IRS office never reviewed, Appeals may send the case back to that office. Appeals will not raise new issues or reopen matters already agreed to, except in cases of potential fraud.
The Appeals officer reviews the facts, the law, and the information from both sides, then explains the reasons for the decision and your options.
How an appeal usually ends
Most appeals conclude in one of three ways:
IRS position upheld — if the facts and law support the IRS.
In the taxpayer's favor — if the facts and law support your position, or courts have ruled for taxpayers in similar cases.
Compromise — if the facts or law are unclear, or courts have ruled differently in similar cases, the officer may propose a compromise, and you may pay part of the tax due.
Why this matters for non-residents and foreign founders
If you run a U.S. company from abroad or file as a non-resident, an IRS notice can feel especially daunting when you're in another time zone and unfamiliar with the process. The good news: you have a genuine right to an independent review, and it costs nothing to request. The two things that trip people up most are missing the response deadline printed on the notice and mailing the request to the wrong place — send it to the office that issued your appeal rights, not to Appeals directly. When the dispute involves treaty positions, ITIN or withholding issues, or your company's return, it's worth preparing your written protest carefully and, where helpful, with professional support.
Sources
IRS: Appeals — https://www.irs.gov/appeals
IRS: Preparing a request for Appeals — https://www.irs.gov/appeals/preparing-a-request-for-appeals
IRS: Get the status of your appeal request — https://www.irs.gov/appeals/get-the-status-of-your-appeal-request
IRS Publication 5: Your Appeal Rights and How To Prepare a Protest If You Disagree — https://www.irs.gov/pub/irs-pdf/p5.pdf
IRS: Taxpayer Bill of Rights — https://www.irs.gov/taxpayer-bill-of-rights