IRS Form 13711 “Request for Appeal of Offer in Compromise” Explained

IRS Form 13711, Request for Appeal of Offer in Compromise, is the form you use to ask the IRS Independent Office of Appeals to review a rejected offer in compromise (OIC). (If you’re looking for the IRS identity theft form, that is Form 14039, Identity Theft Affidavit, which is a different form.)

When to Use Form 13711

An offer in compromise lets a qualifying taxpayer settle tax debt for less than the full amount. If the IRS rejects your offer, the rejection letter explains why and usually includes an Income/Expense Table and an Asset/Equity Table showing how the IRS calculated what you can pay. If you disagree, you have 30 days from the date of the rejection letter to request an appeal, according to the IRS. After that, Appeals won’t accept it.

You can appeal with Form 13711 or with a written letter containing the same information. Mail it to the office that sent the rejection letter.

What Form 13711 Asks For

• Your name, taxpayer identification number, address and daytime phone
• The tax forms and periods covered by the offer
• Your authorized representative’s information, if you have one (attach Form 2848)
• Each specific item you disagree with from the IRS tables, such as an income figure, an expense allowance, an asset value or future income, along with the reason you disagree
• Any disagreement with the IRS’s economic hardship or effective tax administration analysis
• Your signature under penalties of perjury

Building a Strong OIC Appeal

• Compare line by line. Put your Form 433-A (OIC), or Form 433-B (OIC) for a business, side by side with the IRS’s Income/Expense and Asset/Equity Tables to find exactly where the numbers differ.
• Document every disputed item: pay stubs, appraisals, loan statements, medical bills, proof of expenses above the IRS standards and so on.
• Address the stated reasons. If the offer was rejected for a reason not shown on the tables, respond to that statement directly.
• Be realistic. Appeals may also consider other outcomes, such as an installment agreement.

If Your Offer Was Returned Instead of Rejected

An offer that is returned, for example because of missing information, unfiled returns or a missed payment, is different from a rejection and generally can’t be appealed with Form 13711. You would need to fix the problem and submit a new offer. See Offer in Compromise Eligibility for the basic qualification rules.

Get Help From Diehl CPA

IRS collection and appeal procedures have strict deadlines, and what you submit becomes part of the record. Diehl CPA, led by Mark Diehl, CPA, CFE, represents taxpayers before the IRS and can prepare the forms, gather the documentation, and deal with the IRS for you. Learn about our tax relief services or contact us to talk through your situation.

This article is general information, not tax or legal advice for your specific situation. Updated October 2026.