Key Takeaways The IRS Appeals conference is an informal meeting where an independent Appeals Officer reviews your case Appeals Officers have settlement authority and evaluate cases based on "hazards of resolution process" Thorough preparation — including organized documentation and clear legal arguments — is the key to success You can attend the conference yourself, but professional representation from experienced tax professionals significantly improves outcomes Most appeals conferences result in some form of settlement favorable to the taxpayer What Is an IRS Appeals Conference? An IRS Appeals conference is a meeting between a taxpayer (or their authorized representative) and an IRS Appeals Officer. The Appeals Officer is an independent IRS employee trained to resolve tax disputes impartially, without the bias of the examination division that originally proposed the adjustments. The conference is the central event in the IRS appeals process and represents your best opportunity to resolve a tax dispute short of going to court. Unlike a court hearing, the appeals conference is relatively informal. There are no formal rules of evidence, no judge, and no opposing counsel. Instead, it is a structured conversation where both sides present their positions and work toward a resolution. The Appeals Officer considers the facts, law, and the "hazards of resolution process" — the realistic likelihood that the IRS would win or lose if the case went to the formal tax dispute process — and uses that analysis to reach a fair settlement. How Cases Get to an Appeals Conference Your case reaches the appeals conference through one of several pathways: Post-Audit Protest: After receiving a 30-day letter from the IRS examination division, you file a written protest requesting Appeals review. See our guide on appealing IRS audit results for detailed instructions. Collection Due Process Request: When the IRS proposes a levy or files a...