An Offer in Compromise rejection doesn’t have to be the end for your business—appealing within 30 days can reopen the door to relief. This checklist streamlines gathering documents, pinpointing disputes, and filing, so you can protect what you’ve built. Omni Tax Help specializes in business tax fights; we’re ready to support you with clear, effective strategies.
Step 1: Do You Qualify? (Quick Eligibility Check)
- Got a rejection letter? Appeal must be requested within 30 days of the date—over that, and it’s denied.
- Business type? Applies to corporations, S corporations, partnerships, exempt organizations, Limited Liability Companies (treated as corporations)—focus on concrete disagreements, not just “can’t pay.”
- Tip: Mail to the issuing office only; Appeals reviews after. Go solo or with a qualified representative.
Step 2: Gather Your Essentials (Prep in One Spot)
- Your rejection letter (attach a copy).
- Form 433-B (Offer in Compromise) (Collection Information Statement for Businesses).
- Supporting documents with Form 433-B (for example, financials—see Section 7 of Form 433-B and Publication 17 for records).
- Income/Expense Table Worksheet and Asset/Equity Table Worksheet from the letter.
- Form 656 (Offer in Compromise).
- Need more? Contact the person on the letter.
- Pro Tip: Dive into Publication 5 (Appeal Rights) and Publication 4227 (Appeals Process) for guidance.
Step 3: Identify Your Reasons for Disagreement (Spot & Support)
Compare Form 433-B to Income/Expense Table and Asset/Equity Table. Document each dispute thoroughly—use business records for proof.
| Disagreement Area | How to Check & Appeal |
|---|---|
|
Income (wages, pensions, Social Security, et cetera—if applicable) |
Compare Form 433-B to Income/Expense Table. If Income/Expense Table is greater than your amount, dispute with payroll/ledger proof. |
|
Food, Clothing, Miscellaneous Expenses |
Compare Form 433-B to Income/Expense Table and National Standards (family size/income). If Income/Expense Table is less than your amount or standards, appeal with employee-related details. |
|
Out-of-Pocket Health Care |
Compare Form 433-B to Income/Expense Table and National Standards (age). If Income/Expense Table is less than your amount or standards, provide plan documents (beyond base insurance). |
|
Housing & Utilities |
Compare Form 433-B to Income/Expense Table and Local Standards (state/county, family size). If Income/Expense Table is less than your amount or standards, submit lease/utility bills. |
|
Transportation (ownership/operating) |
Compare Form 433-B to Income/Expense Table and Local Standards (vehicles/region). If Income/Expense Table is less than your amount or standards, include fleet/insurance records. |
|
Taxes, Child/Dependent Care, Life Insurance, Other Expenses |
Compare Form 433-B to Income/Expense Table. If Income/Expense Table is less than your amount, back with tax returns/statements. |
|
Vehicle Value |
Compare Form 433-B to Asset/Equity Table. If Asset/Equity Table net is greater than your equity, calculate Fair Market Value (dealer ads/sites) minus 20% quick-sale; verify loans. |
|
Real Estate Value |
Compare Form 433-B to Asset/Equity Table. If Asset/Equity Table net is greater than your equity, provide Fair Market Value (appraisals); subtract current mortgage payoff. |
|
Cash, Bank Accounts, Investments, Life Insurance |
Compare Form 433-B to Asset/Equity Table. If Asset/Equity Table is greater than your amounts, submit statements/balances. |
|
Special Circumstances |
From Form 656 (Section 3)—detail business hardships (for example, market shifts) with financials/documents if overlooked. |
Pro Tip: List specifics: facts, law/authority, and business impact. Sign under perjury penalty.
Step 4: File Your Appeal (Simple Submission)
- Format: Use Form 13711 or a letter with: business name/address/Employer Identification Number/phone; appeal statement; rejection copy; tax periods; disagreement details with reasons/facts/law; signature; any extras.
- Mail it: To the office on your rejection letter.
- Deadline: Within 30 days—use certified mail.
- Pro Tip: Publication 5 has protest templates tailored for businesses.
Next Steps with Omni Tax Help
- Business complexities got you? We dissect rejections, strengthen appeals, and advocate for you. Call +1-800-707-8065 for a no-obligation review—we know how to safeguard your operations.
- Self-File? IRS.gov has forms, but our expertise boosts success rates.
Your business deserves a fair shot—let’s appeal and move forward. Omni Tax Help is your trusted ally.
This information is current as of October 09, 2025. IRS guidelines are subject to change; please verify with official IRS sources for the latest updates.