The IRS appeals process allows you to request a reconsideration of the agency’s decision regarding your tax obligations. If you are appealing an IRS audit because your tax liability has increased significantly, just filing the appeal will stop the collection process temporarily. However, interest and penalties will continue to accrue. Taxpayers have just 30 days from the IRS auditor’s letter to file. Overall, expect as much as one year to elapse before it is heard.