Offer in Compromise Appeals

Appealing an Offer in Compromise Rejection

An Offer in Compromise seeks to resolve tax debt through an agreement with the IRS. If your offer is rejected, the rejection letter explains the reason and how to request review by the IRS Independent Office of Appeals.

Requesting Review

You generally have 30 days from the date of the rejection letter to request an appeal. Follow the letter's instructions; Form 13711, Request for Appeal of Offer in Compromise, can be used to explain your disagreement.

Our team can help organize financial records and address disputed income, expenses, asset values, or other grounds stated in the rejection.

A Returned Offer Is Different

An offer returned without acceptance for processing or further consideration is different from a rejected offer and generally does not carry the same appeal rights. Have the return notice reviewed to identify available next steps.

Different Procedures From an Audit Appeal

An OIC rejection does not itself create the same Tax Court petition rights as a notice of deficiency. Separate collection proceedings may involve different rights and deadlines. We review the notice and procedural history before recommending a response.

Looking to dispute an examination result? Visit IRS audit appeals. To learn about submitting an offer, visit Offer in Compromise.

Further information: Taxpayer Advocate Service: Offer in Compromise.

General information only. Your notice and circumstances determine the procedures and deadlines that apply.