About the Independent Office of Appeals

The IRS Independent Office of Appeals (Appeals) is an independent organization within the IRS that helps taxpayers resolve their tax disputes through an informal, administrative process. Our mission is to resolve tax controversies fairly and impartially, without litigation. Appeals reviews cases after the IRS has made its decision, offering an objective point of view on each appealed case.

Appeals also offers mediation services through Fast Track Settlement and other programs. These mediation programs are designed to help you resolve your dispute at the earliest possible stage in the audit or collection process.

Getting Started with Appeals

If you’ve received an IRS letter stating that your case qualifies to be reviewed by Appeals, then the following topics will help you get started.


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