IRS Publication 5437 – IRS Forms, Instructions, Pubs 2026

IRS Publication 5437 – IRS Forms, Instructions, Pubs 2026 – IRS Publication 5437, IRS Secure Messaging Appeals, Independent Office of Appeals communication, how to register IRS Secure Messaging, tax appeal online portal

If you’re navigating a tax dispute with the IRS, waiting on hold, mailing documents, or faxing paperwork can feel like a full-time job. IRS Publication 5437 changes that. Titled “Secure Messaging: A new way to connect with the Independent Office of Appeals”, this official IRS guide introduces a modern, secure digital platform designed specifically for taxpayers appealing IRS decisions.

Published in February 2024 (Rev. 2-2024) and still the go-to resource in 2026, Publication 5437 explains how the Independent Office of Appeals now offers IRS Secure Messaging—a free, web-based system that lets you communicate directly with your Appeals representative anytime, anywhere.

In this comprehensive guide, we break down everything in IRS Publication 5437, including benefits, eligibility, step-by-step instructions, and tips to make your appeal faster and less stressful.

What Is the Independent Office of Appeals?

The Independent Office of Appeals is the IRS’s neutral dispute resolution forum. It operates separately from IRS enforcement divisions like audits and collections, ensuring fair, impartial reviews of tax controversies without going to court.

Whether you’re disputing an audit result, penalty, or other tax issue, Appeals helps resolve cases efficiently. As of 2025–2026, the office has expanded digital tools like Secure Messaging to streamline the process even further.

What Is IRS Secure Messaging? (From Publication 5437)

IRS Secure Messaging is a secure, encrypted online platform that works like a private email inbox for your tax appeal. You and your authorized representative (if you have one) can:

  • Send and receive messages related to your appeal
  • Share digital documents securely (no more scanning and mailing)
  • Get real-time updates from your Appeals Technical Employee (ATE)

The service launched as a pilot and is now standard practice. Appeals officers must offer it during initial contact in every case, per updated IRS procedures.

Publication 5437 highlights the core message:

“Wish there were a faster way to resolve your appeal? Visit irs.gov/connect to register and get started.”

Top Benefits of Secure Messaging (Why Publication 5437 Recommends It)?

IRS Publication 5437 lists five compelling reasons to switch to Secure Messaging:

  • Safe and secure — Uses federal-grade encryption and complies with NIST and OMB standards
  • Free and convenient — No fees, no software downloads
  • Connect anytime from anywhere — 24/7 access via web browser (with scheduled maintenance windows)
  • Avoid time on the phone — No more long hold times or phone tag
  • Eliminate paper and postage — Reduce mailing delays and costs

Taxpayers report faster resolutions, fewer lost documents, and less frustration. It’s also available for representatives with proper authorization.

How to Get Started with IRS Secure Messaging: Step-by-Step?

Getting set up is straightforward. Here’s the exact process based on IRS Publication 5437, the official YouTube explainer, and current 2026 procedures:

  1. Receive Your Invitation
    Your initial Appeals contact letter will include:

    • Your Appeals Representative’s name and contact info
      • Their Secure Messaging ID (not badge number)
    • Direct instructions to sign up
  2. Visit the Registration Portal
    Go to irs.gov/connect or connect.irs.gov.
  3. Create or Log In to Your Account
    • Use ID.me for identity verification (same system as IRS online accounts)
    • Enter the Secure Messaging ID from your letter
    • If you’re a representative, complete the Memorandum of Understanding (MOU) and authentication
  4. Start Messaging
    Once approved, you’ll get email/text notifications for new messages. The interface looks and feels like modern webmail.
  5. Add Documents
    Attach PDFs, scans, or other files directly in the message.

Pro Tip: If you have login issues, visit help.id.me as noted in Publication 5437.

Who Can Use Secure Messaging?

  • Taxpayers with an active appeal
  • Authorized representatives (Power of Attorney on file)
  • Large businesses (via the Corporate Group Mailbox pilot launched in 2024)

It’s voluntary—you can opt out anytime by sending a secure message asking to switch back to mail.

Security and Privacy: Is It Safe?

Yes. IRS Secure Messaging meets the highest federal standards:

  • End-to-end encryption
  • Routine Privacy and Civil Liberties Impact Assessments
  • All communications are official IRS records (discoverable in legal proceedings)

The IRS logs you out automatically and recommends closing your browser after each session.

Frequently Asked Questions About IRS Publication 5437 and Secure Messaging

  • Q: Do I need Publication 5437 to use Secure Messaging?
    A: No, but it’s the best one-page overview. Download it free at irs.gov/pub/irs-pdf/p5437.pdf.
  • Q: What if I don’t get an invitation letter?
    A: Appeals now offers it proactively in every case. Contact your representative if you haven’t received one.
  • Q: Can I use it on mobile?
    A: Yes—any device with a modern web browser.
  • Q: What happens during system maintenance?
    A: Brief outages (e.g., Saturday evenings) are announced. Your deadlines remain unchanged.
  • Q: Is this the same as other IRS Secure Messaging programs?
    A: Similar platform, but tailored for Appeals. There are separate versions for LB&I, TE/GE, and others.

Final Thoughts: Make Your Appeal Faster Today

IRS Publication 5437 isn’t just a brochure—it’s your invitation to a better way of working with the IRS. By using Secure Messaging, you can resolve your appeal quicker, with less hassle, and complete peace of mind.

Ready to get started?
Visit irs.gov/connect right now and enter your Appeals Secure Messaging ID.

For the latest updates, check the official Appeals page at irs.gov/appeals or watch the IRS YouTube video on Secure Messaging.

This article is based on official IRS sources including Publication 5437 (Rev. 2-2024), Internal Revenue Manual updates, and IRS.gov announcements as of February 2026. Always verify the latest information directly on IRS.gov.