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Taxpayers can appeal a rejected offer in compromise

Written on Jun 28, 2024

If the IRS rejects an offer in compromise, 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, or send a letter to the IRS with certain information 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.  

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: 

  • Other supporting documentation 

Individual wage earners and self-employed people: 

  • 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)

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