Printable Form 2026

IRS Form 15237-A – Request for Section 7430 Recoverable Costs

IRS Form 15237-A – If you substantially prevailed against the IRS in a tax dispute and incurred significant attorney fees, expert costs, or other expenses, you may be entitled to recover those costs under Internal Revenue Code (IRC) Section 7430. IRS Form 15237-A (Request for Section 7430 Recoverable Costs) is the convenient official tool designed to help taxpayers submit a formal request for these recoverable administrative and litigation costs.

This comprehensive guide explains everything you need to know about Form 15237-A, eligibility under Section 7430, recoverable costs, filing deadlines, required documentation, and the IRS review process. All information is drawn from official IRS sources, including the Internal Revenue Manual (IRM), Treasury Regulations, IRC § 7430, and the February 2020 revision of the form (still current as of 2026).

Download the official Form 15237-A PDF here: https://www.irs.gov/pub/irs-pdf/f15237a.pdf

What Is IRC Section 7430 and Why Does It Matter?

IRC Section 7430 allows a “prevailing party” (other than the United States) to recover reasonable administrative costs incurred during IRS proceedings and reasonable litigation costs incurred in court proceedings connected to the determination, collection, or refund of any tax, interest, or penalty.

The statute aims to level the playing field by shifting certain costs to the government when the IRS’s position was not substantially justified. Awards are paid from the Judgment Fund and can include attorney fees (subject to an inflation-adjusted hourly cap), expert witness fees, studies or analyses, and certain court/administrative fees.

Key distinction:

  • Administrative costs — Costs from IRS proceedings (e.g., audit, Appeals).
  • Litigation costs — Costs from court cases (e.g., U.S. Tax Court, district court).

Form 15237-A is primarily used for requesting administrative costs (or costs tied to related damage claims), while court-awarded litigation costs follow Tax Court Rules 230–233 or equivalent court procedures.

Who Is Eligible to File Form 15237-A?

You must satisfy all of the following (per IRC § 7430 and Treas. Reg. § 301.7430-5):

  1. Substantially prevail — You win on the amount in controversy or the most significant issue(s).
  2. IRS position not substantially justified — The IRS lacked a reasonable basis in fact and law (evaluated at the time the position was taken).
  3. Exhaustion of administrative remedies — You pursued all available IRS remedies (e.g., Appeals conference).
  4. Net worth/size limitations (28 U.S.C. § 2412(d)(2)(B)):
    • Individuals: Net worth ≤ $2 million at the time the proceeding began.
    • Businesses/organizations: Net worth ≤ $7 million and ≤ 500 employees.
  5. No unreasonable protraction — You did not unreasonably delay the proceeding.
  6. Timely filing — Administrative cost requests must be submitted within 90 days after the IRS mails or furnishes its final decision (e.g., final notice of deficiency, Appeals decision, Form 870 agreement, or notice of assessment).

Qualified offer rule (IRC § 7430(g)): If you made a qualified written settlement offer that the IRS rejected and your final liability is equal to or less than the offer, you are treated as the prevailing party for costs incurred after the offer date (additional requirements apply).

Note: Partnerships, S corporations, and certain trusts have special rules; pro bono representatives may recover fees at market rates under certain conditions.

What Costs Are Recoverable Under Section 7430?

Reasonable administrative costs include:

  • Attorney or authorized representative fees (capped at the inflation-adjusted hourly rate under the Equal Access to Justice Act; base rate $125, increased annually for cost-of-living adjustments—check the latest Revenue Procedure for the exact current rate).
  • Expert witness fees.
  • Costs of studies, analyses, engineering reports, or tests.
  • Administrative fees or charges imposed by the IRS.
  • Certain pro bono or low-fee representation costs.

Recoverable period for administrative costs: Generally begins after the earliest of the 30-day letter, Notice of Decision of IRS Independent Office of Appeals (NODA), or statutory notice of deficiency (SND).

Litigation costs include similar items plus court filing fees, but follow court-specific procedures.

Limitations:

  • Fees cannot exceed the statutory hourly cap unless a “special factor” exists (limited availability of qualified attorneys, difficulty of issues, or local tax expertise).
  • Only costs you actually paid or incurred.
  • No recovery for costs related to frivolous positions or unreasonable delays you caused.

How to Complete and File IRS Form 15237-A (Step-by-Step)?

Form 15237-A provides a structured format that satisfies the detailed content requirements in Treas. Reg. § 301.7430-2(c)(3). Although the form itself includes built-in instructions, your submission must include:

Required statements and affidavits:

  • Confirmation that the issues or cost claim are not before any U.S. court.
  • Explanation why the IRS position was not substantially justified (cite relevant guidance the IRS failed to follow).
  • Proof you substantially prevailed.
  • Statement that you did not unreasonably protract the proceeding.
  • Detailed breakdown of costs with supporting affidavits and billing records (date, hours, rate, description of services).
  • Affidavit proving you meet net worth/size limits.
  • For rates above the cap: Affidavit explaining special factors.

Supporting documentation (attach everything):

  • Copies of all relevant IRS correspondence, notices, and decisions.
  • Invoices, time sheets, and billing statements from attorneys/representatives/experts.
  • Proof of payment.
  • Power of attorney (Form 2848) if a representative is filing.
  • Any qualified offer documentation.

Filing deadline: No later than 90 days after the IRS’s final adverse determination.

Where to file:

  • Send to the IRS function or office that has jurisdiction over the underlying tax matter (usually the office that issued the final decision or handled Appeals).
  • If unsure, send to the IRS office that considered the substantive issue.
  • For claims tied to damage claims under §§ 7426(h), 7432, or 7433, follow Pub 5390 guidance.

Mailing tip: Use certified mail with return receipt for proof of timely filing.

After submission:

  • The IRS (often Appeals or the relevant function) reviews the claim and issues a decision.
  • If approved, you sign Form 9333 (Agreement as to Administrative Costs) and payment is processed through the Judgment Fund.
  • If denied (or no response within 6 months), you may petition the U.S. Tax Court within 91 days of the denial notice.

Common Reasons Section 7430 Claims Are Denied

  • Failure to exhaust administrative remedies.
  • IRS position was substantially justified.
  • Net worth exceeded limits.
  • Missing or insufficient documentation/affidavits.
  • Request filed after the 90-day deadline.
  • Taxpayer unreasonably protracted the case.

Tips for Maximizing Your Chances of Recovery

  • Keep contemporaneous, detailed records of all time and expenses from day one.
  • Consider making a qualified offer early to trigger prevailing-party status.
  • Consult a tax professional experienced in Section 7430 claims.
  • File promptly—missing the 90-day window is fatal.
  • For complex cases, review IRM 8.7.15 (Administrative Cost and Qualified Offer Cases) and IRM 35.10.1 (Awards of Litigation and Administration Costs and Fees).
  • Publication 5390 (Feb 2020): Instructions for Preparing Administrative Claims for Damages… and Request for Costs under Section 7430 (includes Form 15237-A as a convenience form).
  • Form 15237: Administrative Damage Claim (for related §§ 7426/7432/7433 claims).
  • Treasury Regulation § 301.7430-2 (full procedural rules).
  • IRM Part 8.7.15 and Part 35.10.1.
  • U.S. Tax Court Rules of Practice and Procedure (Rules 230–233 for litigation costs).

Official IRS Forms & Publications page: Search “15237-A” on IRS.gov.

Final Thoughts

Filing IRS Form 15237-A correctly can result in significant reimbursement of your legal and expert costs when you beat the IRS. Because the requirements are strict and highly factual, most successful claimants work with experienced tax attorneys or enrolled agents who understand both the substantive tax issue and the procedural nuances of Section 7430.

Always download the latest form and instructions directly from IRS.gov, and consider professional assistance to avoid common pitfalls that lead to denial.

Sources (all current as of February 2026):

  • IRS.gov Forms & Publications (Form 15237-A, Pub 5390).
  • Internal Revenue Manual 8.7.15 and 35.10.1.
  • IRC § 7430.
  • Treas. Reg. §§ 301.7430-2 through 301.7430-5.
  • U.S. Tax Court Rules.

If your situation involves a specific tax dispute or damage claim under related sections, consult a qualified tax professional or review Pub 5390 in full for integrated instructions. Success under Section 7430 rewards thorough documentation and timely action—start preparing your records today.