12203-A

Request for Appeal

Agency
IRS
Revision
Rev. 4-2019
Fillable fields
23
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 12203-A online
Page 1 of form 12203-A

Form 12203-A: Request for Appeal

Form 12203-A is the IRS Request for Appeal for Continuing Education (CE) Providers. The form says it can be used to appeal a Letter 4890 Notice of Denial or a Letter 5015 Notice of Revocation of IRS-approved CE Provider status. It is completed by the provider and signed by the provider's Designated Official, not by an individual taxpayer about a tax return.

The form asks for the CE Provider name, program name and number, year of review and mailing address, then for each CE Provider standard number in dispute and the reason for the disagreement. The form says it is to be completed in its entirety with all supporting information, explanations or documents attached for the appeal to be considered valid, and that the IRS has to receive it within 30 calendar days of the date of the denial or revocation letter.

You can fill out Form 12203-A free in your browser on this page and download it without an account.

What's on Form 12203-A

Provider and program

Continuing Education Provider name, program name, program number(s) and year of review.

Mailing address

Mailing address, city, state and ZIP code.

Disputed standards

Four rows, each with a CE Provider standard number and the reason for the disagreement. The form asks for remarks that refer to the appropriate CE Provider Standards, with more pages added if needed.

Signatures

Signature(s) of the Designated Official for the provider: two lines with a name, signature and date.

Purpose and instructions

The bottom of the form explains its purpose, how to submit it, the 30 calendar day window and what happens after a revocation with no action.

How to fill out Form 12203-A

  1. 1

    Provider details

    Enter the Continuing Education Provider name, the program name, the program number(s) and the year of review.

  2. 2

    Address

    Enter the mailing address, city, state and ZIP code.

  3. 3

    Identify the items

    List the items in dispute from the Letter 4890 Notice of Denial, or from the Summary of Findings Report received with the Letter 5015 Notice of Revocation, by CE Provider standard number.

  4. 4

    Explain why

    Next to each standard number, state the reason for the disagreement and refer to the appropriate CE Provider Standards. Add pages if the space is not enough.

  5. 5

    Attach support

    The form says to attach all supporting information, explanations or documents for the appeal to be considered valid.

  6. 6

    Sign and submit

    The Designated Official enters a name, signs and dates. Then the form is uploaded or mailed as described on the form.

Why fill Form 12203-A on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

How to submit it and the deadline

How to submit

The form says to upload the completed form through secure email in the online CE provider account, or mail it to the address on the Letter 4890 or Letter 5015.

Deadline

The form says the IRS has to receive it within 30 calendar days of the date of the denial or revocation letter.

Decision

Once a valid appeal is received, a determination is made and the provider receives a notice that the appeal has either been upheld or overturned.

No action after a revocation

The form says a provider that takes no action within 30 calendar days of a Letter 5015 is removed from the public listing of IRS approved CE Providers and barred from reinstatement for two years from the date of revocation.

Website and PTIN records

The form says the provider's website should not indicate IRS approval or advertise IRS approved programs, and outstanding PTIN records are to be submitted within 10 calendar days.

Who fills out Form 12203-A?

  • CE Providers denied approval

    A provider that received a Letter 4890 Notice of Denial can use the form to appeal it.

  • CE Providers whose status was revoked

    A provider that received a Letter 5015 Notice of Revocation of its IRS-approved CE Provider status can use the form to appeal it.

  • Designated Officials

    The signature section is for the Designated Official for the provider, with two lines for a name, signature and date.

  • Providers with outstanding PTIN records

    After a revocation, the form says any outstanding PTIN records not uploaded are to be submitted within 10 calendar days.

A Continuing Education Provider completes it after an IRS denial or revocation letter, and it goes back to the IRS.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form 12203-A

Who uses Form 12203-A?

A Continuing Education Provider appealing a Letter 4890 Notice of Denial or a Letter 5015 Notice of Revocation of its IRS-approved CE Provider status. Its Designated Official signs.

How is Form 12203-A submitted?

The form says to upload it through secure email in the online CE provider account, or mail it to the address on the Letter 4890 or Letter 5015.

How long is there to appeal?

The form says the IRS has to receive it within 30 calendar days of the date of the denial or revocation letter.

What happens if a Letter 5015 is not answered?

The form says the provider is removed from the public listing of IRS approved CE Providers and cannot be reinstated for two years from the date of revocation.

How is the appeal decided?

Once a valid appeal is received, a determination is made and the provider receives a notice that the appeal was upheld or overturned.

Is Form 12203-A the same as Form 12203?

No. Form 12203 is the Request for Appeals Review after an examination (audit). Form 12203-A is the Request for Appeal for CE Providers.