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Form 12009: Request for an Informal Conference and Appeals Review
Department of the Treasury — Internal Revenue Service Form 12009 is used to request an informal conference with an IRS Supervisor or an administrative appeal for a penalty. The form specifies that the revision date is December 2006.
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IRS Form 12009 - Request for an Informal Conference and Appeals Review
Department of the Treasury — Internal Revenue Service Form 12009 is used to request an informal conference with an IRS Supervisor or an administrative appeal for a penalty. The form specifies that the revision date is December 2006.
Risk Radar
Scan points- 1Ensure you clearly state the specific IRS Penalty and its corresponding Date on the form.
- 2Filing without listing the Taxpayer Name(s) and TIN on Form 12009.
- 3Omitting the specific IRS Penalty amount or date when requesting review.
- 4Forgetting to sign, print name, or date the form before submission.
- 5Not attaching supporting documentation that backs up the disagreement claim.
Plain English
This form allows a taxpayer to formally ask the IRS to review a proposed tax penalty outside of a formal hearing. By submitting Form 12009, the filer requests either an informal meeting with an IRS Supervisor or an appeal to the Appeals Office if the initial discussion does not resolve the issue.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when requesting an informal conference with an IRS Supervisor regarding an IRS penalty.
- Do not use this form when you wish to appeal without first seeking an informal conference, though the latter may lead to the former.
- Check no other specific form number instead when addressing a general tax filing issue (Form 12009 is used for appeals review).
Form selector
Use this form or another form?
Disagreeing with a proposed IRS penalty
This form specifically requests an informal conference and Appeals Review concerning penalties.
✓ Check the Penalty Date field.
Need to formally appeal after supervisor review
The request for an administrative appeal is initiated via this form if not resolved at the supervisor level.
✓ Ensure the Taxpayer Name(s) are complete.
General agreement/disagreement with IRS action (not penalty specific)
While it focuses on penalties, this form covers both informal conference and appeals review requests.
✓ Use the explanation space to detail disagreement.
Deadline or filing window
The source does not specify a trigger event for filing. The deadline itself is also not stated in the official source, but the filer must date their request accurately to initiate the review process with the Internal Revenue Service Form 12009.
Checklist
What you need before filling it out
Taxpayer Name(s)
The full name(s) of the taxpayer(s) · Top section of Form 12009
IRS Penalty
The specific IRS penalty being disputed · Section near the top of Form 12009
Penalty Date
The date the IRS penalty was assessed · Next to the IRS Penalty field on Form 12009
Explanation Space
A written description of why disagreement exists · Below Taxpayer Information section
Mailing Address
The address for the Internal Revenue Service Manager · Bottom section, below form fields
Supervisor Contact Info
Supervisor Name and I.D. # · Section near the bottom of Form 12009
Before you submit
- 1Fill in all Taxpayer Identification Numbers on Form 12009.
- 2Write the specific IRS Penalty amount being disputed onto Form 12009.
- 3Enter the exact date of the penalty onto Form 12009.
- 4Provide a clear explanation in the space below why disagreement exists with the proposed IRS penalty.
- 5Attach any supporting documentation that backs up the dispute claim.
- 6Complete the Signature, Print Name, and Date fields on Form 12009.
- 7Confirm all Telephone Number(s) are listed for contact.
How to file this form
- 1Complete Taxpayer Information by filling in the name(s), Tax Identification Number, and Address.
- 2Detail the dispute by explaining why disagreement exists with the proposed IRS penalty, using additional sheets if necessary.
- 3Attach all supporting documentation to Form 12009.
- 4Sign, print your name, and date the form, then list your telephone number(s).
- 5Send this completed Form 12009 and attachments to the specific Internal Revenue Service Manager Address listed on the form.
Known limitations
- 1The form is used to request an informal conference with an IRS Supervisor.
- 2If the matter is resolved at the supervisor level, no further action is required unless the taxpayer requests escalation.
- 3The form is used to request an administrative appeal only after the initial review by a supervisor.
- 4It is for requesting review of a proposed IRS penalty.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is December 2006 (Rev. 12-2006). The source does not point to a specific page with the 'latest information,' but it provides the official revision date.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2006 (Rev. 12-2006).
- Fee — Not stated in the official source.
- Mailing address — confirm the specific IRS Manager Address listed on Form 12009.
- Signature — ensure the filer signs and prints their name.
- Form number — verify the form is labeled as Form 12009.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 12009.
- 2The IRS Supervisor will contact the taxpayer after receiving and reviewing the request.
- 3If the case proceeds to Appeals, the form initiated that administrative appeal.
- 4Additional supporting documentation should be attached when sending the form.
Sources
- SRCForm 12009 is used to request an informal conference with an IRS Supervisor (Instructions p.1).
- SRCThe form allows a taxpayer to request an administrative appeal if the matter is not resolved at the supervisor level (Instructions p.1).
- SRCTaxpayers must list their Name(s) and Taxpayer Identification Number on Form 12009 (Form p.1).
- SRCThe purpose of filing is to explain why the taxpayer does not agree with the proposed IRS penalty (Form p.1).
- SRCAdditional sheets may be used if more space is needed for explanation (Form p.1).
- SRCThe form must include a Signature, Print Name, Date, Title, and Telephone Number(s) from the taxpayer (Form p.1).
Common confusion points
Who should fill out Form 12009?
Taxpayer Name(s)
Taxpayer Identification Number
→ Address
What is the purpose of filling out the 'Address' field on Form 12009?
The form asks for an IRS Penalty; where must this be written?
The penalty amount/details are entered in the designated space.
→ Verify that the specific IRS penalty being disputed is listed.
What should I write if I need more room to explain why I disagree with the proposed IRS penalty?
Additional sheets may be used, and these should be attached to Form 12009.
→ Confirm you attach any supporting documentation along with extra explanation sheets.
Where do I send the completed Form 12009 and attachments?
The form must be sent to the Internal Revenue Service Manager whose name and ID number are listed on the form.
→ Check that the Manager's Name and I.D. # is filled out before mailing.
What information needs to be included in the 'Signature' section of Form 12009?
The filer must provide their Signature, Printed Name, Date, and Title.
→ Ensure all four items are present under the signature block.
If I am filing this form for someone else, what do I put in the 'Taxpayer Name(s)' field on Form 12009?
Write the name(s) of the person or people whose penalty is being disputed.
→ Confirm the names match the individuals associated with the Taxpayer Identification Number.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Not stated in the official source — verify on the agency site
Questions about IRS Form 12009
What is IRS Form 12009 used for?
This form allows a taxpayer to formally ask the IRS to review a proposed tax penalty outside of a formal hearing. By submitting Form 12009, the filer requests either an informal meeting with an IRS Supervisor or an appeal to the Appeals Office if the initial discussion does not resolve the issue.
Who must file IRS Form 12009?
Taxpayer Name(s) must file Internal Revenue Service Form 12009. This form is used by individuals or entities who disagree with a proposed IRS penalty.
What information does IRS Form 12009 require?
The form collects the Taxpayer Identification Number and Address, along with details about the specific IRS Penalty and its Date. The filer also explains why they do not agree with the proposed IRS penalty in the space provided.
Where do I file IRS Form 12009?
The completed Form 12009 and any additional information must be sent to the Internal Revenue Service Manager. The address of this manager is listed on the form.
How do I complete IRS Form 12009?
The filer must first fill in their personal information (Name(s), TIN, Address) and detail the IRS Penalty. Next, they explain their disagreement in the space below, attach supporting documentation if needed, and finally sign, print their name, and enter the date on Form 12009.
What happens if IRS Form 12009 is filed incorrectly?
While a specific penalty amount is not stated, filing incorrectly means the IRS may not review the request promptly or might reject it outright if key details are missing.
Taxpayer Name(s) — what should I check?
Taxpayer Identification Number Address
The form asks for an IRS Penalty; where must this be written?
The penalty amount/details are entered in the designated space. Verify that the specific IRS penalty being disputed is listed.
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