How to Appeal a Denied Offer in Compromise

If you filed an Offer in Compromise in an attempt to resolve your tax debt with the IRS, and your Offer has been denied, there is still something you can do to get it accepted. The IRS Offer in Compromise Unit is required to send you a letter explaining why your Offer was denied, and give you 30 days to file an appeal. It is very important not to miss this deadline; otherwise your Offer case will be closed completely.

To appeal your denied Offer in Compromise, you need to carefully review the IRS letter of explanations and complete form 13711, Request for Appeal of Offer in Compromise. This form has a specific section that you should use to explain your reasons for disagreement on each particular item. You can also draft a separate letter with all the facts that support your position, or any additional information that you would like to provide. Do not forget to include your name, address, SSN and contact phone number every time you write to the IRS. You will also need to enclose a copy of the IRS letter that denied your Offer in Compromise and any supporting documents that you have.

The IRS Office of Appeals is a separate IRS organization that allows its employees to provide their independent professional opinion about each case. Working with Appeals often saves taxpayers valuable time and money that they might otherwise spend going to the Tax Court. After your Appeal Request is received, you will be notified about the date when the Appeals Officer can discuss the case with you. You can meet in person, or discuss the problem over the phone. You can also chose to be represented by a tax professional, which is usually the best and fastest way to go through IRS Appeals.  At 20/20 Tax Resolution we have extensive experience resolving cases with the IRS, including the IRS Office of Appeals.

It is essential to respond to all letters received from the IRS Office of Appeals in a timely manner. If you miss your scheduled Appeal hearing you might loose your right to appeal your Offer in Compromise denial. However, you can always be proactive and contact the Appeals Officer ahead of time to reschedule the hearing, if necessary.

It is also important to stay current and compliant with all your tax obligations. Although it is always a good idea to take care of your taxes, it becomes especially important when your case is being reviewed by the IRS, including Office of Appeals.