Form 13711: Request for Appeal of Offer in Compromise

Form 13711, titled "Request for Appeal of Offer in Compromise" (OIC), is an official document used by taxpayers to appeal the Internal Revenue Service's (IRS) rejection of their proposed settlement for unpaid taxes. An OIC allows you to settle your tax debt for less than the total amount owed. If the IRS rejects your initial offer, you have the right to appeal their decision using Form 13711.

What's Purpose of Form 13711?

The purpose of Form 13711 is to request a review of your rejected OIC by the IRS Independent Office of Appeals. This independent body considers your financial situation and the IRS's rationale for denying the offer. By submitting Form 13711, you present arguments to persuade the Appeals Office to accept a revised settlement offer.

Who Should Use Form 13711?

  • Taxpayers who received a rejection letter for their OIC from the IRS.
  • Individuals who believe the IRS undervalued their ability to pay or overestimated the amount collectible from their assets.
  • Taxpayers who experienced significant financial hardship after submitting their initial OIC.

How to File an Appeal Using Form 13711?

Deadline: You must file Form 13711 within 30 days of receiving the OIC rejection letter. Missing this deadline will result in an automatic rejection of your appeal.

Completing the Form: Form 13711 is a relatively straightforward document. It requests basic taxpayer information, details the tax periods or years involved, and provides space to explain why you disagree with the rejection.

Attaching Documentation: Strengthen your appeal by including any additional documentation that supports your financial hardship or justifies a lower settlement amount. This could include recent pay stubs, medical bills, proof of unexpected expenses, or evidence of a decline in income.

Submitting the Appeal: Mail the completed Form 13711 and any supporting documents to the same IRS office that sent you the rejection letter.

Can I appeal without using Form 13711?

Yes. While Form 13711 provides a structured format, you can submit a written appeal letter containing the same information requested on the form. Ensure your letter clearly states your intent to appeal, includes relevant details, and is signed under penalties of perjury.

What happens after I submit Form 13711?

The Appeals Office will review your appeal and may contact you for further information. You might be invited to attend a conference to discuss your case and present supporting evidence.

What are my chances of a successful appeal?

The success rate for OIC appeals varies depending on the strength of your arguments and supporting documentation. Consulting a tax professional can improve your chances by helping you identify potential weaknesses in the initial OIC and crafting a compelling appeal.

What if my appeal is denied?

If the Appeals Office upholds the initial rejection, you have limited options. You can consider paying the full tax debt, entering into an installment agreement with the IRS, or filing for bankruptcy (depending on your circumstances). Consulting a tax professional can help you explore these options further.