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Publications and Forms About Your Appeal Rights


Publication 1, Your Rights As a Taxpayer
Informs taxpayers of their rights, and includes information on the examination process and the collection process. It is included in selected first-contact examination and collection notices.
Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree
Provides information on your examination appeal rights and how to prepare a protest if you disagree with the findings of an Internal Revenue Agent in an examination report.
Publication 594, What You Should Know About The IRS Collection Process
Explains the steps the IRS may take to collect overdue taxes. It includes a summary of your rights and responsibilities related to the paying of federal taxes.
Publication 1660, Collection Appeal Rights
Advises taxpayers of their appeal rights concerning the Collection Due Process & Collection Appeal Program. It further explains the collection issues that can be appealed and how to appeal them.
Publication 3498 & 3498A,The Examination Process
These publications explain the audit process from the initiation of the examination through the overview of the collection process, including appeals options.
Publication 4165, An Introduction to Collection Due Process Hearings
Describes the Appeals Mission, Expectations for Appeals and responsibilities of Taxpayers requesting Collection Due Process (CDP) hearings, and what Appeals considers in CDP hearings.
Publication 4167, Appeals – Introduction to Alternative Dispute Resolution
Describes the Fast Track Mediation, Fast Track Settlement and Post-Appeals Mediation programs.
Publication 4227, Overview of the Appeals Process Brochure
Explains the mission, overview, and expectations of the appeal process to the taxpayers.


Form 656, Offer in Compromise
A Form 656 is used to make an offer to compromise your liability for payment of less than the full amount owed.
Form 843, Claim for Refund and Request for Abatement
A Form 843 is submitted to claim a refund (or abatement) of certain overpaid (or over-assessed) taxes, interest, penalties, and additions to tax.
Form 2751, Proposed Assessment of Trust Fund Recovery Penalty
A Form 2751 is used to show the corporate liability data for a proposed trust fund recovery penalty assessment.
Form 8836, Qualifying Children Residency Statement
A Form 8836 is filed with the IRS to show that you and your qualifying child meet the residency test for the earned income credit (EIC).
Form 9423, Collection Appeal Request
A Form 9423 is used to appeal a collection action. Using this form, you may request an appeal of the following actions: notice of federal tax lien, levy, seizure, or termination of an installment agreement.
Form 12203, Request for Appeals Review
This form can be used to request an Appeals review of a proposed IRS adjustment of $25,000 or less per tax year or period.
Form 12153, Request for a Collection Due Process Hearing
A Form 12153 is used to request a collection due process hearing under IRC 6320 and IRC 6330.
Form 12509, Statement of Disagreement
You can use this form to explain why you disagree with the Internal Revenue Service (IRS) Determination concerning relief from joint and several liability for a joint return under Internal Revenue Code sections 6013(e), 6015(b), 6015(c), or 6015(f) in the letter you received with this form.

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Tax, Accounting, Consulting - Emil Estafanous, CPA, CFF, CGMA