IRS Form 13683 – Statement of Disputed Issues – If you’ve received a 30-day letter from the IRS proposing additional tax, penalties, or adjustments after an audit or examination, and the disputed amount is $25,000 or less per tax period, IRS Form 13683 (Statement of Disputed Issues) offers a simple, IRS-approved way to request an independent review by the IRS Independent Office of Appeals.
This one-page form helps you clearly outline what you disagree with, supporting facts, relevant tax law, and your requested resolution—without needing a full formal written protest in qualifying “small case” situations.
Updated as of the May 2024 revision (still current in 2026), Form 13683 is frequently included as a blank fillable PDF in IRS 30-day letter packages for eligible unagreed cases. Using it correctly can speed up your appeal and increase your chances of a fair, impartial resolution.
What Is IRS Form 13683?
Official Title: Statement of Disputed Issues
Revision Date: May 2024 (posted May 30, 2024)
OMB Number: Not required on the form itself (standard IRS form metadata)
Purpose: To serve as a concise summary of disputed issues when requesting an Appeals conference in small-dollar cases.
The IRS designed it specifically for situations where the total proposed additional tax, penalties, additions to tax, or claimed overassessment/refund per tax period does not exceed $25,000. It acts as a “cover sheet” for your appeal package, helping Appeals quickly understand the key disagreements.
Download the official form here: https://www.irs.gov/pub/irs-pdf/f13683.pdf
Who Should Use IRS Form 13683?
You should consider Form 13683 if:
- You received a 30-day letter (e.g., Letter 950 series or similar) proposing IRS changes from an examination.
- The disputed amount is $25,000 or less per tax period (including tax + penalties; calculate across all periods carefully).
- The letter explicitly offers a “small case request” option.
Not eligible (use a formal written protest instead):
- Disputes exceeding $25,000 per period.
- Employee plans, exempt organizations, partnerships, S corporations, or other special procedures.
- Collection Due Process (CDP) or other collection appeals (use Form 12153 instead).
Taxpayers or their authorized representatives (with Form 2848) can complete it.
When to Submit Form 13683?
- Timing: Within the deadline stated in your 30-day letter (usually 30 days from the letter date).
- Common scenario: The examiner includes a blank Form 13683 with your examination report and Pub 3498 or Pub 5.
- Submit it along with supporting documents to the address or fax number listed in the letter. Do not send directly to Appeals—this delays processing.
How to Fill Out IRS Form 13683: Step-by-Step Instructions?
The form is a single-page fillable PDF. While it has no separate “Instructions” sheet, the IRS expects you to provide clear, organized information for each disputed issue. Treat it as a structured summary:
- Taxpayer Information — Enter your name, address, SSN/EIN, tax periods involved, and contact details (or representative’s info).
- List Each Disputed Issue Separately — Use short, specific labels (e.g., “Worker Classification – Q2 2023”, “Section 199A Deduction Limitation”, “R&D Credit Qualification”).
- For each issue, include:
- Facts: Objective facts supporting your position (reference exhibits, e.g., “See Exhibit A – Payroll records”).
- Law/Authority: Cite IRC sections, regulations, revenue rulings, court cases, or IRM provisions (e.g., “Reg. § 31.3121(d)-1; Rev. Rul. 87-41”).
- Your Position & Requested Resolution: Clearly state what you want (e.g., “Remove the full proposed adjustment of $12,450” or “Allow corrected wage base per attached schedules”).
- Attachments — Include an exhibit index. Support every claim with documents (bank statements, contracts, prior returns, etc.). Keep facts first, then law, then your conclusion.
- Signature — Sign and date (under penalties of perjury language if required by your letter). If represented, attach Form 2848.
Pro Tips for Success:
- Be concise yet complete—one page is the goal, with details in attachments.
- Number issues clearly and match them to the IRS report (Form 4549 or 5385).
- Avoid new issues not raised with the examiner (may return the case).
- Use professional language; organize exhibits logically.
Many practitioners use Form 13683 as the first page of a larger protest package, even in borderline cases.
Form 13683 vs. Form 12203 vs. Formal Protest
| Option | When to Use | Complexity | Dollar Limit |
|---|---|---|---|
| Form 13683 | Small case statement of issues | Low | ≤ $25,000/period |
| Form 12203 | General small case request | Low | ≤ $25,000/period |
| Formal Written Protest | Larger or complex cases | High | Any amount |
Publication 5 (Your Appeal Rights and How To Prepare a Protest) details full protest requirements, including a penalties-of-perjury statement.
Where to Mail or Submit Form 13683?
Always follow the exact instructions in your 30-day letter. Most require mailing to the examining office or designated address. Some programs allow fax or secure email—check your letter.
Common Mistakes to Avoid
- Missing the 30-day deadline (starts from letter date).
- Sending directly to Appeals.
- Providing vague statements without facts or law citations.
- Forgetting exhibits or Form 2848.
- Including new issues not previously discussed.
Frequently Asked Questions (FAQs)
- Q: Is Form 13683 mandatory?
No. You can submit a brief written statement or Form 12203 instead, but using the provided form shows cooperation and helps Appeals process faster. - Q: What if my dispute exceeds $25,000?
File a formal written protest per Publication 5 requirements. - Q: Can a tax professional complete it for me?
Yes—with a valid Form 2848 Power of Attorney. - Q: Does submitting Form 13683 stop collection?
Generally no (unlike timely CDP requests). Contact Collection separately if needed. - Q: Where can I find the latest version?
Always download from IRS.gov: https://www.irs.gov/pub/irs-pdf/f13683.pdf. The May 2024 version remains current.
Final Thoughts: Get Your Appeal on Track with Form 13683
IRS Form 13683 is a powerful, taxpayer-friendly tool for efficient resolution of smaller tax disputes. By clearly stating the issues, facts, law, and desired outcome, you give the independent Appeals team exactly what they need to evaluate your case fairly.
Always review your 30-day letter first, download the official PDF, and consider consulting a tax professional or enrolled agent for complex matters. Proper use of Form 13683 can save time, reduce stress, and often result in reduced or eliminated adjustments.
Ready to act? Download IRS Form 13683 now and prepare your strongest appeal package.
For more IRS appeal guidance, see:
- Publication 5: Your Appeal Rights
- IRS Appeals homepage
- Your specific 30-day letter instructions
This guide is for informational purposes only and is based on official IRS sources as of February 2026. Tax rules can change—verify with IRS.gov or a qualified tax advisor for your specific situation.