Form 13711 (Request for Appeal of Offer in Compromise)
The form for appealing a rejected offer in compromise. A separate route from the collection appeals a lien or levy uses.
Full Definition
Form 13711 is how a rejected offer in compromise is appealed to the IRS Independent Office of Appeals.
It is a different route from the two collection appeal routes. A Collection Due Process hearing responds to a lien or levy notice; a Collection Appeals Program request responds to a collection action or an installment agreement decision. This one responds to a decision on an offer.
The IRS lists "rejected offers in compromise" among the special case procedures on its Appeals landing page, alongside innocent spouse, mediation programs and penalty appeals.
The form asks for the taxpayer and any authorised representative, the tax form number and the tax periods ended, and it must be signed and dated.
It matters that a rejection is not the end. The IRS's own offer in compromise material states you can appeal a rejection, and this is the form that does it.
What to do next
The deadline for appealing a rejection is on the IRS rejection letter, and it is the date to work from rather than any figure read elsewhere. IRM 5.1.19 records that the collection statute is suspended for 30 days after an offer is rejected, and throughout an appeal of the rejection.
What this page does not say
- Form 13711 Rev. 12-2017 does not print a filing deadline on the form itself, and no retrieved IRS page states one for an offer rejection appeal. The rejection letter carries it. This page does not supply a number it cannot source.
Sources
- Form 13711, Request for Appeal of Offer in Compromise — Internal Revenue Service, retrieved 2026-08-21
- IRS Independent Office of Appeals — Internal Revenue Service, retrieved 2026-08-21
Last reviewed 2026-08-21 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.