Useful Links: IRS.gov Help For Hurricane Victims News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics Multimedia Center Noticias en Español Radio PSAs Tax Scams/Consumer Alerts The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News IRS Resources Compliance & Enforcement News Contact Your Local IRS Office Filing Your Taxes Forms & Instructions Frequently Asked Questions Taxpayer Advocate Service Where to File IRS Social Media | Issue Number: IRS Tax Tip 2018-37 The Right to Appeal an IRS Decision in an Independent Forum — Taxpayer Bill of Rights #5 Taxpayers have the right to appeal an IRS decision in an independent forum. This is one of ten basic rights — known collectively as the Taxpayer Bill of Rights — that all taxpayers have when dealing with the IRS. The IRS Office of Appeals that handles a taxpayer's case must be separate from the IRS office that initially reviewed that case. Generally, Appeals will not discuss a case with the IRS to the extent that those communications appear to compromise the independence of Appeals. Here are some points to remember about the right to appeal a decision in an independent forum: - A statutory notice of deficiency is an IRS letter proposing additional tax. Taxpayers who receive this notice and who then timely file a petition with the United States Tax Court may dispute the proposed adjustment before they must pay the tax.
- Taxpayers are entitled to a fair and impartial appeal of most IRS decisions, including many penalties.
- Taxpayers have the right to receive a written response regarding a decision from the IRS Office of Appeals.
- When taxpayers don't agree with the IRS's decisions, they can refer to Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, for details on how to appeal.
- Generally, taxpayers may file a refund suit in a United States district court or the United States Court of Federal Claims if:
- They have fully paid the tax and the IRS has denied their tax refund claim.
- No action is taken on the refund claim within six months.
- It's been less than two years since the IRS mailed them a notice denying the refund.
More Information: Publication 1, Your Rights as a Taxpayer Taxpayer Advocate United States Tax Court Online Videos and Podcasts of the Appeals Process Share this tip on social media -- #IRSTaxTip: The Right to Appeal an IRS Decision in an Independent Forum — Taxpayer Bill of Rights #5. https://go.usa.gov/xnSmn Back to Top Thank you for subscribing to IRS Tax Tips, an IRS e-mail service. For more information on federal taxes please visit IRS.gov. This message was distributed automatically from the IRS Tax Tips mailing list. Please Do Not Reply To This Message. |
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