How long do I have to appeal an ERC denial?

You generally have 30 days from the date of the disallowance letter to file a formal protest with IRS Appeals. Missing this deadline can limit your options, so contact us as soon as you receive a denial.

Can I appeal if I already agreed with the examiner?

If you signed a consent form agreeing to the disallowance, your appeal options are limited. However, if you signed under pressure or without understanding the consequences, there may be avenues for relief. Contact us to evaluate your situation.

Do I have to pay the denied amount while the appeal is pending?

No. During the appeals process, the IRS generally suspends collection activity on the disputed amount. This gives you time to resolve the matter without immediate financial pressure.

What evidence do I need for an ERC appeal?

Government orders that affected your business, financial records showing gross receipts, payroll documentation, and any analysis supporting your eligibility and calculation. We help compile and organize this evidence for maximum impact.

Can I appeal just the penalty, not the credit denial?

Yes. You can accept the credit adjustment but appeal the penalty separately. We often pursue penalty abatement based on reasonable cause and reliance on professional advice, even when the underlying credit is reduced.

What happens at an appeals conference?

An appeals conference is typically an informal meeting (often by phone or video) where you or your representative presents your case to an independent Appeals Officer. We prepare a detailed presentation of facts, law, and documentation to support your position.

ERC Services

ERC Appeals
Don't Accept a Denial.

If the IRS denied your Employee Retention Credit claim, you have the right to appeal. We've successfully overturned ERC disallowances and recovered credits our clients were entitled to.

Sam Brotman, J.D., LL.M.|Last updated April 2026

Key Takeaway

An IRS denial of your ERC claim is not the final word. The Appeals Office offers a real opportunity to reverse the examiner's determination — especially when the initial review missed key eligibility evidence.

The IRS Denied Your ERC Claim. That Doesn't Mean They're Right.

The IRS is issuing ERC disallowance letters at an unprecedented pace. Many of these denials are based on incorrect interpretations of eligibility rules, flawed analysis of government orders, or failure to consider all the evidence. A denial is not the final word.

The IRS appeals process gives you the opportunity to present your case to an independent Appeals Officer who wasn't involved in the original examination. This is often the most cost-effective way to overturn an incorrect determination.

We've handled ERC appeals from initial protest through Tax Court. We know what Appeals Officers are looking for and how to present cases that result in full or partial reversal of the disallowance.

From Our Practice

We've successfully appealed dozens of ERC denials through the IRS Appeals Office, reversing initial determinations by presenting the eligibility evidence the examiner either missed or misunderstood. The appeals process offers a real opportunity to resolve these cases without litigation.

What We Handle

ERC Appeal Services

Formal Protest Filing

We prepare and file detailed protests that address every issue raised in the disallowance letter, supported by legal authority, documentation, and analysis that compels reconsideration.

Appeals Representation

We represent you at appeals conferences, presenting your case to the Appeals Officer with the evidence and legal arguments needed to reverse the denial.

Eligibility Arguments

We develop and present arguments for each eligibility pathway — government orders, gross receipts decline, and supply chain disruption — with supporting documentation.

Calculation Disputes

If the IRS accepted eligibility but reduced your credit amount, we challenge their recalculation with our own analysis of qualified wages and health plan expenses.

Penalty Appeals

We appeal accuracy-related penalties and other penalty assessments, arguing reasonable cause, good faith, and reliance on professional advice.

Tax Court Petitions

If appeals fails, we file Tax Court petitions to preserve your right to judicial review and continue fighting for your credit.

Understanding the Process

ERC Appeals: What to Expect

What is the ERC appeals process?

After receiving a disallowance letter, you have 30 days to file a formal protest with IRS Appeals. The protest must identify each issue you disagree with, state the facts, cite legal authority, and explain why the IRS is wrong.

Appeals is an independent function within the IRS. The Appeals Officer reviews the case fresh, considering arguments and evidence that the examiner may have overlooked or dismissed.

How long does an ERC appeal take?

ERC appeals are currently taking 6-18 months due to the volume of cases. The IRS has prioritized ERC enforcement, which means both examinations and appeals are processing large caseloads.

During the appeals process, the IRS generally suspends collection activity on the disputed amount, giving you time to resolve the matter without financial pressure.

What are the chances of winning an ERC appeal?

It depends on the merits of your claim and the quality of your presentation. Legitimate claims that were denied due to documentation gaps or examiner error have strong prospects on appeal. Claims that truly don't meet eligibility criteria face longer odds.

We evaluate your case honestly before accepting an appeal. If we don't believe the claim is defensible, we'll tell you.

What if the appeal doesn't work?

If appeals denies your claim, you can petition the U.S. Tax Court for judicial review. Tax Court provides an independent forum where a judge evaluates the evidence and legal arguments. We handle ERC cases through the full litigation process.

Talk to a Tax Attorney

Not Sure Where You Stand?

Schedule a free 15-minute call. We'll assess your situation, outline your options, and tell you exactly what to expect — no obligation.

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or call (619) 378-3138

Why Brotman Law

ERC Appeals That Get Results

$160M+ Defended

We've defended over $160 million in ERC credits across audits, appeals, and litigation.

Appeals Experience

We regularly represent clients before IRS Appeals and know how to present cases that Appeals Officers find persuasive.

Full Documentation

We rebuild or supplement your claim documentation to address every issue raised in the disallowance letter.

Legal Authority

We cite IRS guidance, case law, and regulatory authority that supports your eligibility and credit calculation.

Honest Assessment

We don't take cases we can't win. If your claim isn't defensible, we'll tell you upfront and discuss alternative options.

Litigation Ready

If appeals fails, we're prepared to take your case to Tax Court. Having litigation-ready counsel from the start strengthens your position at every stage.

Learn More

ERC Appeals Guides & Resources

Free Guide

ERC Appeals
Don't Accept a Denial.

The IRS Denied Your ERC Claim. That Doesn't Mean They're Right.