You might be in the same spot right now. The good news, you have a clean path to ask for a fresh, independent review, and the tool is simple, Form 13711.
Use this guide to file a complete, persuasive appeal that fixes the numbers, ties your evidence to the right worksheets, and keeps you on schedule.
Key Takeaways
- File Form 13711, or a signed protest letter with the same details, within 30 days of the rejection letter date. Mail it to the office shown on the rejection notice.
- Your appeal must list specific disagreements and why, and it should include documents that correct income, expense, and asset entries. Compare your Form 433-A or 433-B to the IRS Income and Expense Table and Asset and Equity Table from the rejection.
- Sign your written protest under penalties of perjury. Track your mailing, and keep copies of everything you send.
- Appeals provides an independent review of the disputed items. If needed, Appeals can send new information back to Collection for initial analysis, then decide your case.
- If your offer is ultimately accepted, you must stay fully compliant for five years after acceptance, or the compromise can default.
What Form 13711 Does
Form 13711 is the IRS’s recognized way to challenge a rejected Offer in Compromise. Filing it preserves your right to an independent review by the IRS Independent Office of Appeals. You can use the form itself or send a detailed letter that includes the same required elements, then mail your packet to the address on your rejection letter.
Appeals takes a fresh look at the disputed items. It is not a brand new investigation, however Appeals is not bound by the original examiner’s conclusions, and it can consider targeted new documents. Appeals focuses first on the issues you identify, then it can request more information or refer technical development back to Collection for initial analysis if deeper work is needed.
Plain English version, Form 13711 gets your case in front of an independent reviewer, you show where the numbers are off, you attach proof, and Appeals decides based on the corrected record.
Who Should File Form 13711
File if you received an OIC rejection and you can point, with evidence, to where the IRS figures differ from your verified reality.
- The IRS overstated your income or collectible equity, and you can document the correct amounts for wages, deposits, vehicles, real estate, retirement or life insurance values, and loan payoffs.
- You have new facts that affect collectibility or special circumstances, for example a layoff, a medical event, or household changes since submission, supported by dated records.
- You prefer the structure of a formal appeal that lists tax periods, specific items of disagreement, and a signed protest, rather than restarting from scratch.
- Your authorized representative, an EA, CPA, or attorney, will file for you, using your 433 package and the IRS worksheets as the backbone.
Deadline and Timing Requirements
Mark your calendar the day you read the rejection, the 30 days run from the date printed on the letter, not the day you open the envelope. For example, if the letter is dated March 2, 2025, your appeal window runs through April 1, 2025, subject to the postmark rule. Mail Form 13711 or your signed protest to the exact address on that letter. Appeals will not accept an appeal that arrives late.
Two practical tips help here. First, use certified mail or a designated private delivery service so you have a clear postmark or delivery record, the timely mailing rule in section 7502 treats a timely postmark as the filing date. Second, keep a complete copy of the packet you send, including the envelope label.
What about timing after you file, Appeals aims to send an initial acknowledgement and set up a conference if needed. When Appeals needs development of new facts, it can refer those items back to Collection for initial analysis, then continue to a decision. There is no fixed statutory decision deadline, so response speed matters.
Purpose of Form 13711, In Plain Terms
Your goal is to correct Reasonable Collection Potential by showing where the rejection worksheets, the Income and Expense Table and the Asset and Equity Table, departed from your verified Form 433-A or 433-B. You do that by listing each disputed line, showing the corrected dollar amount, and attaching proof that is dated, legible, and easy to tie to the line in question.
Think of your packet as a map, not a scavenger hunt. Make it effortless for an Appeals Officer to see the exact line that changes, the calculation you used, and the document that proves it. If you keep your issues tight and your evidence organized, you speed review and improve your odds of a better outcome.
Documents to Gather Before You Appeal
You will build your appeal around the exact forms and worksheets the IRS used. Pull these four items first.
- Your Form 656, Offer in Compromise, plus your submitted Form 433-A (OIC) or 433-B (OIC).
- The Income and Expense Table, IET, from the rejection letter.
- The Asset and Equity Table, AET, from the rejection letter.
- The supporting documentation you already provided, plus any updated statements that explain differences.
1.Then assemble proof in four buckets:
- Income evidence
- Recent pay stubs and year to date earnings, award letters for Social Security or pensions, and bank deposit summaries that match your pay cycle. Tie each source to a month and highlight gross, deductions, and net.
- Expense evidence
- Leases, utilities, insurance, loan statements, child support orders, and medical bills. For standard based lines, identify the standard used, the county or metro area, household size, and any verifiable special expenses that exceed standards with receipts.
- Cash and equity
- Bank and brokerage statements that show balances and average deposits, retirement account statements with loan and early withdrawal details, and current payoff letters for mortgages and auto loans. Reconcile balances to the dates in IET and AET.
- Asset valuation
- Real estate comparables or appraisals, vehicle trade in or dealer offers, and valuation printouts that reflect quick sale pricing and net equity after costs. Show calculations in a single line right on the page.
Aim for one truth set, the same numbers should appear on your 433, on your appeal explanation, and in your attachments. If a number changed, explain why and show the dated proof that supports the change.
How to Prepare Your Reasons for Disagreement
Your explanation is the heart of the appeal. Keep it simple, specific, and tied to the IRS’s own lines.
Identify Disputed Items
- Use the exact labels the IRS used. Reference the IET or AET, the line number on Form 433-A/B, and the tax period.
- Show the IRS figure, then your corrected figure, then a one line reason.
- Only include items that affect Reasonable Collection Potential. This keeps focus on what actually moves your offer amount.
Examples that often matter, an overstated second job that ended last quarter, a mortgage payoff letter that reduces real estate equity, medical costs that exceed local standards with receipts, or a vehicle valuation corrected to a real quick sale value rather than retail.
Gather Supporting Documents
For each disputed line, attach dated, objective proof. Place the proof directly behind the page that explains the dispute, and write the cross reference in the margin, for example, “AET line 14, see Exhibit B, page 2.” When Appeals needs deeper development of new facts, it can send those items back to Collection for an initial look, then pick the case back up. That is normal, and it protects your timeline.
Step by Step, Filing Your Appeal
Use this checklist to stay on track.
- Calendar your 30 day deadline the day you read the letter.
- Decide whether to use Form 13711 or a protest letter. Either path works if it includes the required elements below.
- Include, name, address, Tax Identification Number, phone, the statement that you are appealing the OIC rejection to the IRS Independent Office of Appeals, a copy of the rejection letter, the tax periods, a list of each disputed item with your facts and any law you rely on, and your signature under penalties of perjury.
- Attach your evidence in order, 433s, IET, AET, then exhibits behind each disputed item.
- Mail to the office shown on the rejection letter, use certified mail or a designated delivery service and keep your receipt. The postmark can protect you if delivery lags.
Mailing Checklist
| Item | Why it matters | Done |
| Form 13711 or signed protest | Triggers Appeals review | ☐ |
| Copy of rejection letter | Confirms timeliness and office | ☐ |
| List of disputed items tied to IET and AET | Defines the scope of review | ☐ |
| Form 433-A/B (OIC) and prior exhibits | Establishes your baseline | ☐ |
| Supporting documents behind each disputed line | Proves the correction | ☐ |
| Signature under penalties of perjury | Required for a valid protest | ☐ |
| Certified mail or designated delivery service | Captures a protective postmark | ☐ |
Pro tip, put a one page cover sheet on top that lists your name, TIN, tax periods, the 30 day deadline date, and the receiving IRS office, for example, “Appeal mailed March 24, 2025 to the address on letter dated March 2, 2025.”
What to Expect After You Submit
Appeals will confirm that you appealed within 30 days of the rejection letter and will open an independent review. Expect written contact and, if needed, a phone or virtual conference. If you provide new financial information that requires development, Appeals can refer that piece back to Collection for an initial review through an Appeals Referral Investigation, then Appeals makes the decision. Respond quickly to any document requests to avoid delays.
Appeals Review Timeline
There is no statutory deadline for a decision, timelines vary with case complexity and how quickly documents move. Appeals generally acknowledges the case and sets the next step, then zeroes in on the disputed lines, using the most current allowable living expense standards if appropriate. If your financial statement is reasonably current, Appeals often avoids redoing the entire 433 unless the facts have aged or changed.
A steady rhythm helps, keep your evidence tight, answer phone calls, and send any requested items in a single, organized packet rather than a stream of emails. This keeps the review focused on the issues that change Reasonable Collection Potential.
Possible Outcomes and Next Steps
Appeals can sustain the rejection, refer the case for limited development and reconsideration, or accept the offer, sometimes with modified terms.
| Outcome | What it means | Next action |
| Sustained | Rejection stands | Evaluate full pay, installment agreement, or currently not collectible status |
| Referred for development | New facts go to Collection for an initial look, then back to Appeals | Send any requested documents quickly and keep a single evidence index |
| Accepted | Your offer terms are approved | Pay as agreed and stay fully compliant for five years after acceptance |
| Untimely appeal | Appeals cannot consider it | Reassess strategy with a qualified professional |
If your offer is accepted, plan for the five year compliance period that follows acceptance. You must file and pay on time for that period, or the offer can default. Doubt as to liability offers are treated differently, but for collectibility based offers, stay sharp on deadlines.
If Your Appeal Is Denied
A denial letter ends the administrative appeal for that OIC. From there, match your next step to your facts.
- If your OIC denial came up during a prior Collection Due Process hearing for the same periods, you generally have 30 days from the Notice of Determination to petition the U.S. Tax Court. The 30 day period comes from section 6330, and the Supreme Court has held that period is not jurisdictional and may be equitably tolled in limited circumstances. Do not rely on tolling unless counsel advises it fits your facts. Calendar the exact date on your letter.
- Consider alternatives, full pay, an installment agreement, or currently not collectible status that matches your verified ability to pay.
- Reopen only if you have new, material evidence that changes Reasonable Collection Potential, for example, a documented job loss or a new appraisal that materially reduces equity.
- Engage a qualified representative when you face hard calls or short deadlines.
Compliance and Good Habits That Protect Your Outcome
If Appeals requests documents, send them once, completely, and neatly labeled. Keep filing and payment current during the appeal. If you are accepted, set reminders for return due dates and estimated payments for the next five years. That one habit protects your OIC more than anything else.
For Accounting Firms Supporting Clients With OIC Appeals
If you manage appeals for multiple clients, structure saves time and reduces review friction.
- Standardize workpapers for IET and AET tie outs, include quick math lines that show how each document changes the figure that Appeals will see.
- Create a short SOP for assembling Form 13711 packets, cover sheet, issue list, exhibits, index, and mailing steps.
- Use a layered review, preparer, senior, quality, and a final sign off before mailing to catch missing exhibits and mislabels.
At Accountably, we build disciplined delivery systems for firms that want repeatable, on time execution without giving up quality or control. When your team is buried in production during peak season, a structured approach to appeals work keeps partners out of endless review loops and protects deadlines. Use us only where it truly adds value, for example, creating standardized workpaper packs or building the SOP that your in house team follows.
FAQs
Where do I mail Form 13711?
Mail it to the exact address on your rejection letter. The form or protest must reach the office that issued the rejection, and Appeals will not accept a late appeal. Use certified mail or a designated delivery service and keep your receipt.
Do I have to use Form 13711, or can I send a letter?
Either works. A signed protest letter must include your name, address, TIN, phone, a statement that you are appealing to the IRS Independent Office of Appeals, the tax periods, a list of disputed items with reasons, supporting facts or law, and your signature under penalties of perjury.
What if I miss the 30 day window?
Appeals generally will not accept an untimely OIC appeal. If your situation involved a CDP hearing, different rules apply for Tax Court petitions, and the Supreme Court has said the 30 day CDP petition period is not jurisdictional and can be equitably tolled. Talk to a qualified professional immediately.
What happens if Appeals accepts my offer?
You must meet every term, make payments as agreed, file all required returns, and stay current for five years after acceptance. If you default during that period, the offer can be undone.
What if I do not have my IET or AET worksheets?
Ask the person listed on your rejection letter for copies. You will need those worksheets to pinpoint disagreements and show how your attachments change the numbers that matter.
Practical Templates You Can Reuse
One Page Issue List Template
- Taxpayer, TIN, tax periods
- Issue 1, AET line X, IRS value, your value, reason in one sentence, exhibit reference
- Issue 2, IET line Y, IRS value, your value, reason, exhibit reference
- Repeat for each item that changes Reasonable Collection Potential
Cover Sheet Checklist
- Appeal of OIC rejection, Form 13711 enclosed
- Rejection letter date and the calculated appeal deadline date
- Receiving IRS office name and address as shown on the letter
- Contact details for you or your representative
Keep a complete copy of your packet and the mailing receipt. Section 7502’s timely mailing rule can save you if the post office is slow, but you need a clean paper trail.
Conclusion
You do not need a perfect story to win an appeal. You need a clean, specific list of disagreements, a short explanation for each one, and proof that matches the IRS’s own lines. File Form 13711 or a signed protest within 30 days, mail it to the office on your letter, and make it easy for Appeals to see why your corrected numbers are right. If you get stuck, bring in a pro who lives in these files and can help you keep the timeline tight and the evidence airtight.
Compliance Note
This article is general information for 2025. It is not tax or legal advice. Always review your own IRS letter and current IRS guidance, including the Appeals page for rejected OICs, the OIC program page, and the Internal Revenue Manual sections cited here, and confirm exact dates and addresses on your letter before mailing.
Sources
- Appeal your rejected OIC, required contents, where to mail, and signature language.
- Offer in Compromise overview, 30 day appeal note, and acceptance compliance.
- Using IET and AET to prepare disagreements.
- Appeals procedures, independent review, and Appeals Referral Investigation.
- Five year compliance monitoring after acceptance.
- Timely mailing rule for filings and payments.