The IRS may issue Form 12257 after an appeals hearing. Form 12257 provides a summary of the determination made by the IRS Appeals Office. Further, by executing the form, you may be waiving certain rights regarding the issue and matter at hand and thus it is important that you agree with the determination made by the appeals office, and understand what you are signing. The video below has been prepared by John McGuire, a tax attorney in Denver, Colorado with The McGuire Law Firm to provide additional information regarding Form 12257. You can speak with a tax attorney by contacting The McGuire Law Firm.