Tax Tip 2021-141: All taxpayers have the right to appeal an IRS decision in an independent forum

IRS Tax Tips September 23, 2021
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:    Tax Tip 2021-141 All taxpayers have the right to appeal an IRS decision in an independent forum 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 Independent Office of Appeals handles a taxpayer's case must be separate from the IRS office that initially reviewed that case. Generally, this office 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 administrative 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:  o  They have fully paid the tax and the IRS has denied their tax refund claim.  o  No action is taken on the refund claim within six months.  o  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: All taxpayers have the right to appeal an IRS decision in an independent forum https://go.usa.gov/xMBNY 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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