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Appealing a Decision by the IRS
Are you in the middle of a disagreement with the IRS? If
you disagree with the IRS about the amount of your tax
liability or about proposed collection actions, you have the
right to ask the IRS Appeals Office to review your case.
IRS Publication 1, Your Rights as a Taxpayer, explains
some of your most important taxpayer rights. During their
contact with taxpayers, IRS employees are required to
explain and protect these taxpayer rights, including the
right to appeal.
The Appeals Office, which is independent of the IRS
office that proposed the disputed action, can work with
taxpayers by correspondence, telephone, or informal
conferences.
Through Appeals procedures, taxpayers can settle most
differences without expensive and time-consuming court
trials. However, if you and the Appeals Officer or
Settlement Officer cannot reach agreement, or if you prefer
not to appeal within the IRS, in most cases, you may take
your disagreement to federal court.
For more information about Appeals and its processes, go
to the IRS Web site at IRS.gov and select the link to
“Appeal a Tax Dispute”, which is found at the bottom of the
home page. The Appeals Web page provides links to assist you
in determining if you are ready for Appeals, how to request
an appeal, and what you can expect from Appeals.
This page also provides a link to easy-to-use online
self-help tools to help you focus on your area of dispute
and determine if you will benefit from filing an appeal. You
can also link to “Online Videos of the Appeals Process”
containing informative online video streams entitled “The
Appeals Process (Examination)” and “The Appeals Process
(Collection).”
Information is also available in IRS Publication 5, Your
Appeal Rights and How to Prepare a Protest If You Don't
Agree; Publication 556, Examination of Returns, Appeal
Rights, and Claims for Refund; and Publication 1660,
Collection Appeal Rights (for Liens, Levies, and Seizures).
To get copies of IRS publications, visit the IRS Web site at
IRS.gov or call 800-TAX-FORM (800-829-3676).
Remember that for the genuine IRS Web site be sure to use
.gov. Don't be confused by internet sites that end in .com,
.net, .org or other designations instead of .gov.
The address of the official IRS governmental Web site is
www.irs.gov. |
