1. Introduction: What is Form 13711?

IRS Form 13711, officially titled the Request for Appeal of Offer in Compromise, is an administrative appeal document published by the Internal Revenue Service (IRS). The IRS operates as a bureau of the United States Department of the Treasury, administering the federal tax code and enforcing tax collections.

When you cannot afford to pay your full tax debt, federal law allows you to propose an Offer in Compromise (OIC) to settle your balance for less than you owe. However, the IRS rejects thousands of offers each year because its examiners calculate that taxpayers can afford to pay more.

Form 13711 is your official vehicle to fight back. It transfers your rejected offer from the collection division to the IRS Independent Office of Appeals, giving you a fresh opportunity to present your financial reality to an independent settlement officer.

2. Purpose of the Form

An Offer in Compromise is evaluated based on what the IRS calls your Reasonable Collection Potential (RCP). To determine this figure, an IRS offer specialist analyzes your assets, equity, and future disposable income using financial statements you submit on Form 433-A (OIC) or Form 433-B (OIC).

Disputes frequently arise because the IRS uses rigid National and Local Standards to cap your monthly living expenses, or overestimates the market value of your home, car, or business equipment. When the IRS rejects your offer, it mails a rejection letter enclosing two critical worksheets: the Income and Expense Table (IET) and the Asset and Equity Table (AET).

Form 13711 exists to resolve this specific impasse. It provides an itemized schedule where you can challenge the specialist’s figures line by line. By filing this form, you trigger an administrative appeal where a settlement officer reviews your case independently, weighs your evidence, and explores settlement options that the original examiner overlooked.

3. Who Needs to File This Form

Form 13711 is an event-driven appeal form used exclusively when an Offer in Compromise has been formally turned down. You need to file this form if you meet the following criteria:

You Received an OIC Rejection Letter: The IRS sent you a formal rejection notice (such as Letter 673, Letter 674, or Letter 686-C) along with an Income/Expense Table or Asset/Equity Table.
You Disagree with the Financial Calculations: You believe the IRS specialist made factual errors, used inflated asset valuations, disregarded necessary medical or family expenses, or miscalculated your future earnings.
Individual or Business Taxpayers: You submitted an offer to settle personal income taxes (Form 1040) or business taxes (such as employment taxes on Form 941 or corporate taxes on Form 1120).
Within the 30-Day Window: It has been 30 calendar days or fewer since the date printed on your rejection letter.

4. Who Is Exempt / Not Required to File

Most taxpayers resolving tax debts will not need Form 13711. You are exempt from using this form, or ineligible to file it, in the following situations:

Your Offer Was Accepted: If the IRS accepted your offer, you simply fulfill your payment schedule and comply with filing rules for the next five years.
Your Offer Was “Returned,” Not Rejected: The IRS often returns offers without evaluating them if you failed to file a required tax return, did not pay the $205 application fee, or filed for bankruptcy. A returned offer cannot be appealed on Form 13711; you must fix the underlying defect and submit a new Form 656.
Your Offer Was Withdrawn: If you voluntarily withdrew your offer during the investigation, you cannot appeal that decision.
You Accept the Rejection: If you agree that you can afford to pay more, you do not appeal. Instead, you can set up an Installment Agreement or request Currently Not Collectible (CNC) status.
General Audit or Collection Appeals: If you are disputing an audit examination, use Form 12203 or Form 13683; if you are disputing a collection lien or levy, use Form 12153.

5. When to File

Form 13711 operates on an uncompromising, non-negotiable deadline governed by federal tax regulations:

Strict 30-Day Postmark Rule: You must submit Form 13711 within 30 calendar days from the date printed at the top of your OIC rejection letter.
Letter Date Controls: The 30-day clock begins on the date printed on the letter, not the day it arrived in your mailbox. If the 30th day falls on a Saturday, Sunday, or legal holiday, your deadline extends to the next business day.
No Automatic Extensions: If you miss the 30-day postmark cutoff, the IRS will reject your appeal without consideration, and the rejection becomes permanent.

Filing on time is critical because submitting a timely appeal legally prevents the IRS from issuing bank levies or wage garnishments while your appeal is being reviewed.

6. Where and How to File

Form 13711 cannot be submitted through consumer tax filing software like TurboTax. It is an administrative appeal document that must be delivered directly to the IRS office that handled your offer.

You must mail your completed Form 13711, along with all supporting documentation, to the specific IRS address as per instructions on your OIC rejection letter. Do not mail Form 13711 directly to the IRS Independent Office of Appeals. The originating OIC unit must process the request, log your dispute, and transfer your administrative file to Appeals.

Always send your appeal package via certified mail with a return receipt requested, or use an approved private delivery service with tracking. This provides legal proof that your appeal was postmarked within the 30-day statutory window. If your rejection letter provides a designated fax number, you may fax the packet, but ensure you keep a verified transmission confirmation.

7. Step-by-Step Instructions to Fill the Form

Form 13711 is structured to ensure that you challenge the IRS’s calculations with precision. Review the table below for a section-by-section guide.

Section	Required Information	Filing Instructions
Taxpayer Information	Personal Identification	Enter legal name(s), Social Security Number (SSN) or Employer Identification Number (EIN), address, and daytime phone.
Tax Details	Forms & Periods	List the tax form numbers (e.g., Form 1040, Form 941) and the tax periods ended (e.g., 202112, 202212) covered by your offer.
Representative	Authorized Practitioner	If represented by a CPA, Enrolled Agent, or attorney, enter their name, phone, and attach a signed Form 2848.
Disagreed Items	Specific Table Lines	Identify the exact item from the Income/Expense Table or Asset/Equity Table you dispute (e.g., “Vehicle Equity” or “Housing Costs”).
Reasons for Disagreement	Factual & Legal Grounds	Provide a clear explanation of why the examiner’s calculation is wrong, citing factual evidence, repair costs, or special hardships.
Documentation Check	Attachments Indicator	Check “Yes” or “No” to confirm whether supporting documentation for each disputed item is attached to the form.
Signature Block	Signature & Date	Sign and date the declaration under penalties of perjury. Both spouses must sign if a joint offer was submitted.

Drafting Your Disagreements: The Heart of the Appeal

To win an appeal, you cannot simply state that you “cannot afford to pay.” You must directly challenge the numbers on the tables enclosed with your rejection letter:

Asset and Equity Table (AET) Disputes: If the IRS claimed your real estate is worth $300,000, but a professional appraisal shows $250,000, list “Real Estate Equity,” explain the appraisal findings, and point out that the IRS failed to apply the standard 20% Quick Sale Value (QSV) reduction.
Income and Expense Table (IET) Disputes: If the specialist used an outdated overtime figure that you no longer earn, explain the reduction in work hours. If your out-of-pocket medical expenses exceed national expense caps due to a chronic health condition, provide medical bills and pharmacy receipts to justify exceeding the standard.

8. Required Documents/Information Needed Before Filling

Before completing Form 13711, compile a comprehensive documentation packet to substantiate every claim you make:

The OIC Rejection Letter: Keep your copy of Letter 673 or Letter 686-C to reference your offer number, dates, and examiner details.
The Enclosed IET and AET Tables: The Income and Expense Table and Asset and Equity Table showing the exact numbers the IRS used to reject your offer.
Your Original Form 656 and Form 433-A/B (OIC): Review the original paperwork to ensure your appeal remains consistent with your initial disclosures.
Fresh Financial Substantiation: Current pay stubs showing reduced income, certified property appraisals, repair estimates for vehicles or real estate, and out-of-pocket medical billing statements.
Form 2848 (Power of Attorney): A signed authorization form if you are hiring a tax professional to represent you during the appeal conference.

9. Common Mistakes to Avoid

An administrative appeal is your final chance to resolve your offer within the IRS. Avoid these frequent mistakes that could cause your appeal to fail:

Missing the 30-Day Window: This is the most common and fatal error. If your postmark is even one day late, the IRS will reject the appeal, and your offer is permanently dead.
Appealing a “Returned” Offer: If your offer was returned due to missing tax returns or unpaid user fees, submitting Form 13711 is a waste of time. You must fix the issue and submit a new Form 656.
Submitting Generic Complaints: Statements like “I cannot afford to live” carry no weight. You must dispute specific dollar amounts on the Income/Expense or Asset/Equity tables.
Failing to Attach Documentation: Asserting that your vehicle needs a new transmission without attaching a written mechanic’s estimate will lead the appeals officer to sustain the original valuation.
Stopping Required Offer Payments: If you submitted a “Periodic Payment” offer, you must continue making your monthly offer payments while the appeal is pending; otherwise, the offer will be returned.

10. Penalties for Non-Filing or Errors

Form 13711 is an elective appeal request, meaning the IRS does not assess a monetary fine simply for choosing not to file it. However, the practical and financial fallout of failing to appeal is immediate and severe:

Permanent Rejection of Your Offer: If you fail to file within 30 days, your offer is officially terminated. You cannot reopen the case.
Immediate Resumption of Collections: Under Section 6331(k) of the Internal Revenue Code, the legal stay that prohibits IRS collections expires upon rejection. If you do not appeal, the IRS can immediately issue bank levies, garnish wages, and file federal tax liens.
Forfeiture of Application Fees: Your non-refundable $205 application fee and initial offer payments are permanently retained by the IRS and applied to your tax debt.
Starting Over at Square One: If you want to try again, you must submit a completely new Form 656, pay another $205 application fee, make new down payments, and compile brand-new financial disclosures.
Perjury Sanctions: Submitting forged estimates, altered receipts, or false financial statements on Form 13711 is a federal crime under 18 U.S.C. Section 1001, carrying criminal fines and prison time.

11. Related Forms or Schedules

Form 13711 is part of a broader suite of IRS collection, settlement, and appeal forms:

Form 656: Offer in Compromise
Form 656-B: Offer in Compromise Booklet (instructions and guidelines)
Form 433-A (OIC): Collection Information Statement for Wage Earners and Self-Employed Individuals
Form 433-B (OIC): Collection Information Statement for Businesses
Form 2848: Power of Attorney and Declaration of Representative
Form 12153: Request for a Collection Due Process Hearing
Form 9423: Collection Appeals Request
Publication 5: Your Appeal Rights and How to Prepare a Protest If You Don’t Agree
Publication 594: The IRS Collection Process
Publication 4227: Overview of the Appeals Process

12. Frequently Asked Questions

What is the difference between a rejected offer and a returned offer?

A rejection occurs when the IRS fully evaluates your finances and determines you can pay more than your offer amount. A return occurs when the IRS terminates processing without a decision because you failed to pay the fee, didn’t file all tax returns, or entered bankruptcy. You can only appeal a rejected offer using Form 13711.

Does filing Form 13711 stop the IRS from levying my bank account?

Yes. Under Internal Revenue Code Section 6331(k), the IRS is legally prohibited from issuing new levies or garnishments while a timely filed Offer in Compromise appeal is pending before the Independent Office of Appeals.

Can I increase my offer amount during the appeal?

Yes. During your conference with the settlement officer, you can negotiate an amended offer amount. If the officer agrees that your original offer was slightly too low, but the full debt is still uncollectible, you can agree to a revised compromise figure.

Do I have to pay another $205 application fee to submit Form 13711?

No. There is no filing fee to appeal a rejected offer. Your original application fee covers the administrative appeal process.

How long does the Independent Office of Appeals take to review an OIC appeal?

The appeals process generally takes between 90 days and 9 months, depending on the backlog of the appeals office handling your territory and whether you need to submit new appraisals or updated financial records.

What happens if the Appeals Officer still rejects my Offer in Compromise?

If Appeals sustains the rejection, your administrative options for that offer are exhausted. You cannot petition the U.S. Tax Court over a standard Doubt as to Collectibility offer rejection. Your remaining options are setting up an installment agreement, seeking Currently Not Collectible status, or waiting for financial circumstances to change before submitting a new offer.

13. Conclusion: Key Takeaways Summarized

IRS Form 13711 is your primary lifeline when the IRS rejects an Offer in Compromise. Knowing how to structure your appeal can turn a rejection into a life-changing debt settlement. Keep these fundamental takeaways in mind:

Strict 30-Day Window: Your appeal must be postmarked within 30 calendar days of the date printed on your rejection letter.
Dispute Specific Table Lines: Use the Income and Expense Table (IET) and Asset and Equity Table (AET) to challenge exact numbers rather than making general complaints.
Provide Concrete Documentation: Back up every challenged line item with written proof, such as mechanic estimates, medical bills, or property appraisals.
Protection from Collections: A timely filed Form 13711 prevents the IRS from issuing bank levies or wage garnishments while your case is under review.
Mail to Originating Office: Deliver your completed appeal package to the specific IRS address as per instructions on your rejection letter, and always use certified mail with tracking.

IRS Form 13711: Request for Appeal of Offer in Compromise