[gsf23]

Looking at the FED site:

8-2 Penalty (Art. 1-5) For failure to touch a base (advancing and returning), or failure to tag up as soon as the ball is touched on a caught fly ball, the runner may be called out if an appeal is made by the defensive team. The defense may appeal during a live ball immediately following the play and before a pitch (legal or illegal), granting an intentional base on balls, or before the next play or attempted play. If the offensive team initiates a play before the next pitch, the defensive team does not lose the right to appeal. A live ball appeal may be made by a defensive player with the ball in his possession by tagging the runner or touching the base that was missed or left too early.


So according to that, the intentional walk cancels the appeal. If the offense initiates the play, then the appeal still stands. During a live ball appeal, the defense just needs to tag the base or the runner, they do not need to say why they are doing this.