Your IRS Tax Appeal Rights
Below is a MRR and PLR article in category Finance -> subcategory Taxes.
Understanding Your IRS Tax Appeal Rights
Introduction
Facing a disagreement with the IRS? As a taxpayer, you have the guaranteed right to appeal decisions you disagree with, whether they're about your tax liability or proposed collection actions. Here’s how you can navigate the IRS appeals process.
Your Right to Appeal
IRS employees are obligated to inform you of your rights, including your right to appeal. If you dispute the outcome of a tax return examination or any changes to your tax liability, you can request a review by the IRS Appeals Office. You can also appeal various actions such as:
1. Collection efforts like liens, levies, and seizures, as well as terminated installment agreements and rejected offers-in-compromise.
2. Penalties and interest.
3. Employment tax adjustments and the trust fund recovery penalty.
The Appeals Process
IRS appeals are usually handled through informal meetings. The Appeals Office operates independently from the IRS and may resolve issues over the phone or through correspondence.
Fast Track Mediation
Another option is Fast Track Mediation, where an appeals or settlement officer helps you and the IRS find a satisfactory solution. This option is available for most cases not already in court and is designed to quickly resolve disputes. You can request Fast Track Mediation after an audit or collection decision, but before a formal appeals hearing. It complements existing resolution methods and doesn’t replace your right to a conference with a manager or a full appeals hearing. You can withdraw from mediation at any time.
Representation and Further Steps
During appeals or mediation, you can represent yourself or have an attorney, certified public accountant, or an IRS-enrolled practitioner represent you. If no agreement is reached with the appeals officer, you can take your case to federal court. However, trying mediation first is often a cost-effective and quicker alternative to court proceedings.
By understanding and exercising your appeal rights, you can effectively address and potentially resolve disputes with the IRS.
You can find the original non-AI version of this article here: Your IRS Tax Appeal Rights.
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