Protest

Protest means:
a written appeal by a taxpayer to the U.S. Internal Revenue Service (IRS) regional Appeals Office to obtain an Appeals Office conference concerning disputed issues, usually resulting from an U.S. Internal Revenue Service (IRS) examination of the taxpayer's return. The written protest must specifically identify the tax returns and tax years in dispute, and also provide:

1. an itemized schedule of the charges to which the taxpayer objects, 2. a statement of facts supporting the taxpayer's position on any disputed issues, and 3- a statement of the law or other authority on which the taxpayer relies.

The taxpayer must also sign a perjury declaration. Former IRC (check if this IRC provision is current here) §7422.