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IRS Tax Tips May 30, 2024

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Issue Number:  Tax Tip 2024-54

*Taxpayers can appeal a rejected offer in compromise*

If the IRS rejects an offer in compromise [ [link removed] ], taxpayers have 30 days from the date on the rejection letter to request an appeal of that decision.

To request an appeal, a taxpayer must file Form 13711, Request for Appeal of Offer in Compromise [ [link removed] ], or send a letter to the IRS with certain information [ [link removed] ] about their situation. Taxpayers should mail their request for an appeal to the office that sent them the rejection letter. 

*How to decide whether to submit an appeal
*To identify areas of disagreement and decide whether to submit an appeal, taxpayers should review the Income/Expense and Asset/Equity Tables that came with the OIC rejection letter and Form 656, Offer in Compromise [ [link removed] ].* *

*Documents to gather and review prior to submitting an appeal
*Corporations, S corporations, partnerships, tax exempt organizations and limited liability companies defined as a corporation and other LLCs:


* Form 433-B (OIC), Collection Information Statement for Businesses [ [link removed] ]
* Other supporting documentation

Individual wage earners and self-employed people:


* Form 433-A (OIC), Collection Information Statement for Wage Earners and Self-Employed Individuals [ [link removed] ]
* Other supporting documentation

*Taxpayers must be accurate and complete when addressing the reasons for disagreement
*For each area of the offer in compromise rejection where the taxpayer disagrees with the IRS, they need to provide documents to support the income item, expense item and asset value they dispute.

For details on the supporting documents and kinds of records to keep, see Section 10 of Form 433-A (OIC) and Section 7 of Form 433-B (OIC) in Form 656-B, Offer in Compromise (Booklet) [ [link removed] ].

*More information*


* Your Appeal Rights and How to Prepare a Protest if You Don't Agree, Publication 5 [ [link removed] ]
* Overview of the Appeals Process Brochure, Publication 4227 [ [link removed] ]
* Your Federal Income Tax, Publication 17 [ [link removed] ]* *

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