If you disagree with the IRS findings in your case, you can appeal your case to the Appeals Office of the IRS. The local Appeals Office is separate from and independent of the IRS office that proposed the adjustment. Appeals Office reviews are conducted in an informal manner, by correspondence, telephone or at a personal conference. Most differences are settled in these appeals without expensive and timeconsuming court trials. The following information will help you determine what your appeal rights are and how to proceed.