If you want to request an Appeals Review, complete this form and return it in the envelope provided to the address in the heading of the IRS letter.
Representative: if you want to be represented by another person, they must be an attorney, a certified public accountant, or an enrolled agent.
Review: Appeals will independently consider the reasons you disagree, except for moral, religious, political, constitutional, conscientious objection, or similar grounds.
No action: when you take no action and your case involves income taxes, the IRS will send you a formal Notice of Deficiency and bill for the amount you owe.
Notice of Deficiency: if you don't reach an agreement in Appeals, the Appeals office will send you a Notice of Deficiency.
| Question | Answer |
|---|---|
| Form Name | Form 12203 |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 47 |
| Avg. time to fill out | 8 min |
| Edition | 8-2022 |
| Issuing agency | Department of the Treasury, Internal Revenue Service |
| Where to send | The address in the heading of the IRS letter |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | Form 12203, 12203, IRS Form 12203, Form 12203 PDF, Request for Appeals Review |
| Official source | Form 12203 (Rev 8-2022), Department of the Treasury, Internal Revenue Service |
Irs Form 12203 isn’t the one you’re looking for?