12203

Solicitud de Revisión de Apelaciones

Agency
IRS
Revision
Rev. 3-2020
Fillable fields
29
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 12203 online
Page 1 of form 12203

Form 12203 (SP): Request for Appeals Review, Spanish Version

Form 12203 (SP) is the Spanish version of Form 12203, Request for Appeals Review. Its Spanish title is "Solicitud de Revisión de Apelaciones". The fields and the page of explanations are in Spanish. The header "Department of the Treasury - Internal Revenue Service" and the footer "Form 12203 (SP) (Rev. 3-2020)" are in English.

Page 2 says the form can be used to request a review by the IRS Independent Office of Appeals after receiving an IRS letter and this form with proposed adjustments or other changes of $25,000 or less for a tax year in question. The taxpayer lists each item in disagreement, such as filing status, exemptions, interest or dividends, with the reason, then signs and dates.

An authorized representative can sign with a copy of a completed Form 2848(SP), Poder Legal y Declaración del Representante, attached. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 12203 (SP): Request for Appeals Review, Spanish Version, as printed by IRS

What's on Form 12203 (SP)

Taxpayer information

Taxpayer name(s), taxpayer identification number(s), mailing address, city, state, ZIP code, tax form number and tax period(s) ended.

Contact

Phone number(s) and the best time to call.

Disagreed items

Four rows of "Elemento en desacuerdo" (item in disagreement) and "Razón por la cual está en desacuerdo" (reason). The form says more pages can be added.

Taxpayer signatures

Two lines, each with the taxpayer's name, signature and date.

Authorized representative

Name, signature, date, phone number and best time to call, with a copy of a completed Form 2848(SP) attached.

Page 2: purpose and rights

Purpose of the form, the steps before an appeal, how Appeals conferences work, the Notice of Deficiency and court options, and the Privacy Act statement.

The labels are in Spanish. The items below give their English meaning.

How to fill out Form 12203 (SP)

  1. 1

    Taxpayer details

    Enter the taxpayer name(s) and identification number(s), mailing address, city, state, ZIP code, the tax form number and the tax period(s) ended.

  2. 2

    Phone

    Enter the phone number(s) and the best time to call.

  3. 3

    List each item

    Identify each item in the proposed change or tax determination report that is in disagreement. The form gives filing status, exemptions, interest or dividends as examples.

  4. 4

    Give the reasons

    Next to each item, state why it is disputed. The form says more pages can be added if the space is not enough.

  5. 5

    Sign and date

    Each taxpayer enters a name, signs and dates the form.

  6. 6

    Representative

    If a representative signs, enter the representative's name, signature, date and phone, and attach a copy of the completed Form 2848(SP).

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Where it goes and what happens next

Where to send it

The form says to return it in the envelope provided, to the address in the heading of the IRS letter.

Before an appeal

After sending all supporting information, the form says the taxpayer can discuss the findings with the person named in the letter heading or that person's supervisor, and appeal if no agreement is reached.

If no action is taken

For income tax cases, the form says the IRS sends a formal Notice of Deficiency and a bill. The notice allows going to the Tax Court.

If Appeals does not agree

Appeals sends a Notice of Deficiency, and the case can go to the United States Tax Court before paying. For the Court of Federal Claims or a District Court, the form points to Publication 5(SP).

Ordering forms

The form gives 1-800-829-3676, toll free, to order forms and publications, allowing two weeks for delivery, and (703) 487-4160, not toll free, for IRS tax fax services.

Who fills out Form 12203 (SP)?

  • Taxpayers who disagree with proposed changes

    The form is for a taxpayer who disagrees with the proposed change or tax determination report received with the IRS letter.

  • Changes of $25,000 or less

    Page 2 ties the form to proposed adjustments or other changes of $25,000 or less for a tax year in question.

  • More than one taxpayer

    The form has spaces for taxpayer names and identification numbers, and two lines for a taxpayer's name, signature and date.

  • Authorized representatives

    The form says a representative is an attorney, a certified public accountant or an enrolled agent authorized to practice before the IRS. A representative who signs attaches a completed Form 2848(SP).

  • Grounds Appeals does not consider

    The form says Appeals independently considers the reasons for disagreement, except moral, religious, political, constitutional, conscientious objection or similar grounds.

The taxpayer who received the IRS letter with this form completes and signs it, or an authorized representative signs. It goes back to the IRS at the address in the heading of that letter.

Official sources and the blank

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Questions about Form 12203

What language is Form 12203 (SP) in?

The fields and page 2 are in Spanish. The header and footer are in English. The English edition is Form 12203.

Is there a dollar limit?

Page 2 says the form is for proposed adjustments or other changes of $25,000 or less for a tax year in question.

Where is it sent?

In the envelope provided, to the address in the heading of the IRS letter.

Can someone else represent the taxpayer?

Yes. The form names an attorney, a certified public accountant or an enrolled agent authorized to practice before the IRS. For the representative to speak with the IRS without the taxpayer, it asks for a signed copy of a completed Form 2848(SP).

Is Appeals part of the office that proposed the change?

No. The form says the IRS Independent Office of Appeals is independent of the IRS office that proposes the adjustment.

Which revision is this?

The footer prints Rev. 3-2020, and the header prints the date in Spanish as "marzo de 2020".