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Investopedia explains 'Appeals Conference'
A formal written protest, a detailed, signed statement about the taxpayer's disagreement, is not needed for a conference if the preliminary audit was done via correspondence or in an IRS office, or is concerning an amount less than $25,000. However, a brief written statement, which the IRS calls a "small case request", outlining why the taxpayer disagrees with the IRS, is necessary. Taxpayers represent themselves at the conference or hire an attorney, accountant or enrolled agent to represent them instead. The conference itself is fairly informal, and taxpayers can make their case any way they see fit.
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