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).
