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If the JC Refund Case is unagreed, and the taxpayer files an appeal: The IRS Independent Office of Appeals will prepare the report. This form is to be used to request an Appeals review upon completion of an examination (audit) if you do not agree with our proposed changes from the audit.File an appeal 5 with the Office of Tax Appeals (OTA). File your appeal within 90 days from the date of the Notice of Action that denied your refund claim. This Petition Form should be used to petition to the Board of Finance and Revenue for: • Review of decisions of the Board of Appeals. The Board of Appeals will consider compromises of assessment and refund appeals. If you wish to propose a compromise, please complete and submit a Request for. Any change in assessment can only be adjusted to a rate already established. No additional information is needed at this time. Decision Issued: This means that your application has been processed.