Receiving a rejection letter for your Offer in Compromise (OIC) can be devastating, but in 2026, it is rarely the end of the road. Statistics show that the IRS rejects a significant portion of offers on the first pass—often due to simple math disagreements or missing paperwork.
You have a 30-day window from the date on your rejection letter to fight back. Here is how to use IRS Form 13711 to appeal the decision and get your offer back on track.
1. The 30-Day Deadline: No Exceptions
The most critical rule of the OIC appeal is the clock. Your appeal request must be postmarked within 30 days of the date on the rejection letter. If you miss this window, the IRS will resume collection actions, including bank levies and wage garnishments.
2. Decoding the Rejection Letter
Before filling out Form 13711, you must look at the Income/Expense and Asset/Equity Tables included in your rejection package. These tables show exactly where the IRS disagreed with you.
Common Points of Contention:
- Asset Valuation: The IRS may claim your car is worth $15,000, while you know it needs a $5,000 engine repair.
- Future Income: The IRS might have projected your income based on a one-time bonus you received last year, rather than your actual base salary.
- Living Expenses: The IRS often "caps" your expenses based on National Standards, even if your actual costs (like high medical bills) are legally allowable.
3. Completing Form 13711 (Request for Appeal)
Form 13711 is your formal protest. To be successful, you shouldn't just say "I disagree." You must provide a Specific Itemized Protest.
- Column A (Disagreed Item): List the specific line from the IRS Asset/Equity table (e.g., "Equity in Real Estate").
- Column B (Reason for Disagreement): Provide the facts. Example: "The IRS did not account for the 20% Quick Sale Value discount required by IRM 5.8.5."
- Supporting Docs: You must attach new evidence. If you’re disputing a property value, attach a fresh appraisal or a contractor's repair estimate.
4. The Role of the Independent Office of Appeals
Once you file Form 13711, your case is moved out of the hands of the "Offer Specialist" who rejected you and into the Independent Office of Appeals.
- Fresh Eyes: This officer is responsible for impartiality. Their goal is to settle the case to avoid costly litigation.
- The Conference: You (or your attorney) will typically have an informal telephone conference to discuss the disputed items. This is where most settlements are actually reached.
5. Why You Shouldn't Appeal Alone
The Appeals Officer is a seasoned IRS veteran who knows the Internal Revenue Manual (IRM) inside and out. If you walk into an appeals conference without knowing the specific legal codes to cite, you are at a significant disadvantage.
The Wolf Tax Advantage:
At Wolf Tax, we don't just file the form; we build a Legal Protest Brief. We cite specific sections of the IRM and Treasury Regulations to prove the IRS agent made a procedural error. In 2026, many of our successful OICs will actually "win" during this appeal phase.
Don't let the 30-day clock run out. If you've received a rejection letter, contact us immediately for a forensic review of the IRS's calculations.
