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IRS Appeals

Challenge unfavorable IRS decisions through the independent Appeals Office.

CDP Hearing Deadline30 days from notice
Formal ProtestRequired for debts >$25,000
Key AdvantageSettlement authority
Stops CollectionYes, during CDP hearing
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One honest conversation. You'll hang up knowing exactly what the IRS can — and can't — do to you, and how we'll stop them.

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Legally reviewed byGregory McCauley Jr., Esq.

Tax Attorney · Villanova University School of Law · Admitted in Delaware, New Jersey, United States Tax Court

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What This Actually Is — And How We End It

The Truth About IRS Appeals — And What To Do Right Now

If you disagree with an IRS decision — whether from an audit, collection action, or rejected Offer in Compromise — you have the right to appeal to the IRS Independent Office of Appeals.

The Appeals process is often where the best outcomes happen. Appeals officers have broad authority to settle cases, and they're motivated to resolve disputes without litigation.

McCauley Law Offices has extensive experience before the IRS Appeals Office, including Collection Due Process (CDP) hearings, audit reconsiderations, and Offer in Compromise appeals.

Appeals Officers have something IRS examiners don't: settlement authority. They can consider the "hazards of litigation" — the risk the IRS might lose in court — and use that to justify a more favorable resolution. This is why many cases that seem hopeless at the examination level are resolved favorably on appeal.

Types of IRS Appeals

Collection Due Process (CDP) Hearings

When the IRS sends a Final Notice of Intent to Levy (LT11) or a Notice of Federal Tax Lien filing, you have 30 days to request a CDP hearing. This is one of the most powerful taxpayer rights because:

  • All collection activity stops while the hearing is pending
  • You can propose alternative resolution — installment agreements, OIC, CNC status
  • If you disagree with the Appeals Officer's decision, you can petition the U.S. Tax Court
The 30-day CDP deadline is strict and cannot be extended. If you miss it, you lose your right to Tax Court review and the IRS can proceed with collection. If you've received an LT11 or lien notice, contact us immediately.

Audit Appeals

If you disagree with an audit examiner's findings, you can request an appeal before agreeing to pay. You'll file a written protest outlining your position, and an Appeals Officer will review the case independently.

Offer in Compromise Appeals

Rejected OIC? You can appeal within 30 days using Form 13711. We regularly overturn OIC rejections by presenting additional financial documentation and addressing the examiner's specific concerns.

What Makes Appeals Different From the Regular IRS

The Appeals Office operates independently from the IRS examination and collection functions. Appeals Officers:

  • Consider the hazards of litigation — they factor in what might happen if the case goes to Tax Court
  • Have authority to settle cases that examiners can't
  • Are trained to be impartial — they're not trying to maximize the IRS's position
  • Can consider new evidence not presented during the initial process
You Are Not Alone

People Just Like You Have Sat In This Exact Chair

They were terrified. They were ashamed. They thought they were the only one. Then they made one phone call — and everything changed.

Rejected Offer in Compromise Overturned

A client's $15,000 Offer in Compromise was rejected by the examining unit. We appealed, presented additional financial evidence, and the Appeals officer approved a $12,000 settlement on a $98,000 debt.

Audit Reversed at Appeals

An IRS examiner assessed $84,000 in additional tax against a Bryn Mawr small-business owner after disallowing virtually all Schedule C deductions. We protested to Appeals, presented the substantiation the auditor had ignored, and the deficiency was reduced to $6,200.

CDP Hearing Stops Levy and Secures CNC

After a CP90 notice, we filed a timely CDP request for a Delaware County client, stopped the proposed levy in its tracks, and used the hearing to establish currently not collectible status — protecting income while the underlying balance was resolved.

IRS Notices

That Letter In Your Hand? Here's What It Really Means.

The IRS writes notices in code on purpose. If any of these landed in your mailbox, irs appeals is exactly how we fight back — and the clock is already ticking.

IRS LT11 / Letter 1058Final Notice of Intent to Levy
Critical — Act Now

This is the absolute final warning. The IRS will begin seizing your wages, bank accounts, and property within 30 days.

Deadline: 30 days

IRS Notice of Deficiency90-Day Letter
Critical — Act Now

This is your legal right to challenge the IRS in Tax Court before paying. Miss this deadline and you lose that right.

Deadline: 90 days

IRS CP2000Underreported Income Notice
Respond Promptly

The IRS believes you didn't report all your income. They've received information (W-2s, 1099s) that doesn't match your return.

Deadline: 30 days

IRS Letter 525Audit Notice
Respond Promptly

You're being audited. The IRS wants to examine specific items on your tax return and is requesting documentation.

Deadline: Varies (typically 30 days)

IRS CP210 / CP220Adjustment to Business Tax Account
Respond Promptly

CP210 (and the related CP220) notifies a business that the IRS has adjusted its tax account — typically a math correction, a credit transfer, or a penalty assessment on a payroll or business return. The notice shows the adjusted balance and may demand additional tax, penalties, and interest.

Deadline: 30 days

IRS CP90 / CP297Final Notice of Intent to Levy & Right to Hearing
Critical — Act Now

CP90 (individuals) and CP297 (businesses) are the IRS's statutory Final Notice of Intent to Levy. After 30 days the IRS can legally seize wages, bank accounts, retirement funds, and Social Security payments.

Deadline: 30 days to request CDP hearing

IRS CP2501Income Information Doesn't Match (Pre-CP2000)
Respond Promptly

CP2501 is the IRS's first letter telling you third-party income data (W-2s, 1099s, K-1s, 1099-NECs) doesn't match what you reported. It's the prelude to a CP2000 adjustment if you don't respond.

Deadline: 30 days

Every Day You Wait, The IRS Wins A Little More.

Penalties stack. Interest compounds. Legal options quietly disappear. One free call ends the spiral.

Call (877) 829-5267
From Panic To Peace Of Mind

Exactly How We Take This Off Your Shoulders

The hardest step is the first one. Everything after that, we carry for you. No surprises. No runaround. No lectures.

  1. 1

    Calendar every appeal deadline

    30-day letter, CDP 30-day, CAP, equivalent hearing — we map each window the day we open the file so no right is forfeited.

  2. 2

    File the protest the right way

    Formal written protest with statement of facts, legal authority, and disputed adjustments — exactly what Publication 5 requires.

  3. 3

    Build the litigation hazard file

    Appeals officers settle based on hazards. We assemble the documents, case law, and witness statements that show the IRS would likely lose if forced to court.

  4. 4

    Negotiate the conference

    We attend the Appeals conference (in person, by phone, or virtual), present the case, and negotiate a Form 870-AD or collection alternative.

  5. 5

    Lock in the result

    Closing agreement, Tax Court petition if needed, or proper post-Appeals collection setup — the case isn't done until the resolution is documented and executed.

4.9 out of 5
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Trusted by Thousands of Taxpayers

Real results from real clients

"McCauley Law resolved my $180,000 IRS debt for a fraction of what I owed. I was facing wage garnishment and bank levies — they stopped everything and negotiated an incredible settlement."

"After years of IRS letters and threats, Gregory and his team got my penalties completely removed. They were professional, responsive, and genuinely cared about my case."

"They stopped a wage garnishment within 48 hours and ultimately settled my case for pennies on the dollar. I can't recommend them enough."

"I hadn't filed taxes in 5 years and was terrified. McCauley Law handled everything — filed all my returns, negotiated with the IRS, and got my penalties reduced by 80%."

"As a small business owner, I was facing $250,000 in payroll tax debt. Their team negotiated an Offer in Compromise that saved my business."

"My ex-husband's tax fraud left me liable for $135,000. McCauley Law got full innocent spouse relief — I owe nothing. They gave me my life back."

"Facing criminal tax charges was the worst experience of my life. Gregory McCauley's defense was brilliant — charges reduced, no prison time. Forever grateful."

"The IRS had a lien on my home and was threatening seizure. McCauley Law negotiated a manageable payment plan and got the lien subordinated so I could refinance."

"Professional, knowledgeable, and responsive. They explained every step of the process and kept me informed throughout. Resolved my $92,000 tax debt for $8,500."

"McCauley Law resolved my $180,000 IRS debt for a fraction of what I owed. I was facing wage garnishment and bank levies — they stopped everything and negotiated an incredible settlement."

"After years of IRS letters and threats, Gregory and his team got my penalties completely removed. They were professional, responsive, and genuinely cared about my case."

"They stopped a wage garnishment within 48 hours and ultimately settled my case for pennies on the dollar. I can't recommend them enough."

"I hadn't filed taxes in 5 years and was terrified. McCauley Law handled everything — filed all my returns, negotiated with the IRS, and got my penalties reduced by 80%."

"As a small business owner, I was facing $250,000 in payroll tax debt. Their team negotiated an Offer in Compromise that saved my business."

"My ex-husband's tax fraud left me liable for $135,000. McCauley Law got full innocent spouse relief — I owe nothing. They gave me my life back."

"Facing criminal tax charges was the worst experience of my life. Gregory McCauley's defense was brilliant — charges reduced, no prison time. Forever grateful."

Google Review

"McCauley Law resolved my $180,000 IRS debt for a fraction of what I owed. I was facing wage garnishment and bank levies — they stopped everything and negotiated an incredible settlement."

RM

Robert M.

Philadelphia, PA

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FAQs

The Questions Keeping You Up At Night — Answered

One Phone Call. Or Another Sleepless Night.

Stop Letting The IRS Own Your Mornings.

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