Note:

See Pub 1020 or Pub 5, dependent on which publication was provided.

If the taxpayer or POA files a valid timely protest to appeal and the issues address those in the RAR in the 30-Day Letter package, the examiner will:

Review the protest and evaluate any new facts or arguments presented.

Update the RAR or prepare a rebuttal on a Form 886-A to address the protest, rebutting the taxpayer’s position (if necessary). Notify the group manager (or designee) that a valid protest was received. The following table outlines how to address common issues raised in protests:

If the protest

And

Then

Identifies a fact as erroneous

The protest over the fact is correct

Agree with the correction.

Identifies a fact as erroneous

The protest over the fact is wrong

Confirm the validity of the original fact.

Challenges the facts

The challenge constitutes a difference of opinion

Dispute the opinion and restate the applicable portion of the government's position.

Identifies legal references not previously cited

The citations are applicable

Address the citations and identify any differences in application of the law.

Identifies legal references not previously cited

The citations aren't applicable

Explain why the law cited isn't applicable.

Challenges the legal interpretation

Their analysis is flawed

Clarify the law and point out the error in the analysis.

Challenges the legal interpretation

Their analysis is correct

Agree with the interpretation.

Send the revised RAR to the taxpayer and POA, if applicable, with cover Letter 5918, Protest Received Rebuttal/Transfer to Appeals. Ensure that the updated RAR states that the revised RAR supersedes the previously provided RAR

Complete the Appeals routing slip (Form 1725) for the case to go to the Appeals Office in Chicago, (Office Code 131).

If the return is a SFR Form 5330 or Form 990-T and the IRC 6651(a)(2) failure to pay penalty is proposed, complete Form 13496.