Form 12203: Request an Appeals Review

Form 12203 asks the IRS Independent Office of Appeals to review proposed changes from an audit. The form calls an audit an examination. The form is for proposed changes of $25,000 or less, for a tax year the IRS examined.

This post is general information from the form (Rev. August 2022). It is not advice on whether to appeal.

Try to settle it first

The form describes two steps. First, discuss the IRS findings with the person named in the heading of your IRS letter. You can also ask that person's supervisor. Second, if you cannot reach an agreement, request an Appeals review. The form lists this step after you have submitted all supporting information, explanations, or documents.

What happens if you take no action

For income tax cases, the form says that taking no action leads to a formal Notice of Deficiency and a bill for the amount you owe. The Notice of Deficiency lets you go to the United States Tax Court. It also explains the steps to follow.

What to fill in

Your name or names, taxpayer number or numbers, mailing address, and tax form number.
The tax period or periods that ended.
Your phone number and the best time to call.
Each item you disagree with, such as filing status, exemptions, interest, or dividends.
Your reason for each disagreement.

Sign and date the form in each signature space. The form has four rows for disagreed items. You can add pages. The form has a signature row for each taxpayer named, and a separate row for an authorized representative. The representative adds a name, a signature, a date, a phone number, and the best time to call. If a representative signs, attach a copy of your completed Form 2848.

Return the form in the envelope that came with the IRS letter, to the address in the letter's heading.

Who can represent you

You can represent yourself in Appeals. If you want another person to represent you, that person must be an attorney, a CPA, or an EA authorized to practice before the IRS. If the representative will talk to Appeals without you, the form says you need a signed Form 2848. See Form 2848: Power of Attorney for Tax Representation.

How Appeals works

The form says Appeals is independent of the office that proposed the change. Appeals conferences are informal. Most differences are settled in these conferences, without a court trial. Appeals considers the reasons you disagree. It does not consider reasons based on moral, religious, political, constitutional, conscientious objection, or similar grounds.

If you do not reach an agreement, Appeals sends a Notice of Deficiency. You can then take the case to the Tax Court before you pay the amount on that notice. The form also names other routes, such as the U.S. Court of Federal Claims or a U.S. District Court. Publication 5 explains them.

Deadlines

Your IRS letter lists the dates that apply to your case. Read it, and act before those dates pass. For a general guide to notices, read I Got an IRS Notice in the Mail: What Should I Do First?

Collection appeals are different

Liens, levies, and installment agreement decisions use a different form. See Form 9423: Appealing a Lien, Levy, or Installment Agreement Decision.

Checklist

Read the IRS letter and note the contact person.
Talk with that person, and ask for a supervisor if needed.
Gather proof for each item you disagree with.
Complete the form, sign it, and keep a copy.
Send it to the address in the letter heading.

This is general information only. It is not tax advice for your situation.

Sources: Sources: IRS, Form 12203, Request for Appeals Review (Rev. August 2022) (https://www.irs.gov/pub/irs-pdf/f12203.pdf) This is general information, not advice about your specific return.

More guides on: IRS notices, penalties and amended returns

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