How to appeal an IRS decision

If you disagree with an IRS decision about your taxes, you can file a written protest to appeal. In your formal protest, say that you want to appeal and include:

1. Your name, address, and a daytime telephone number.
2. A list of disputed issues, tax periods or years involved, proposed changes, and reasons you disagree with each issue.
3. Helpful facts that support your disagreement with each disputed issue.
4. If you know the law about your disagreement, include that too. 
5. Make sure everything you say is true.
6. Write a "penalties of perjury statement" at the bottom of your letter and sign below it: “Under penalties of perjury, I declare to the best of my knowledge and belief, the information contained in this protest and accompanying documents is true, correct, and complete.”
7. Make a copy of your letter to keep.

Mail it to the IRS address on the decision letter that explains your appeal rights. 

Learn more about appealing an Internal Revenue Service (IRS) decision about your taxes from the IRS YouTube channel that has many videos to help you understand more about tax law and process.