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IRS Form 130, Taxpayer's Notice to Initiate an Appeal

IRS Form 130, Taxpayer’s Notice to Initiate an Appeal, is used by taxpayers to formally dispute an IRS determination or notice of deficiency. This guide provides a clear explanation of the form’s purpose, the information required to complete it, the submission process, and what to expect after filing. It also addresses common challenges during the appeals process, explores specific situations where the form is applicable, and offers practical advice to help you navigate disputes effectively. Use this guide to better understand how to utilize Form 130 to assert your rights and resolve tax disagreements with the IRS.