Tax Tip 2023-79: Taxpayers can appeal when they disagree with an IRS decision

IRS Tax Tips June 12, 2023
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 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 2023-79 Taxpayers can appeal when they disagree with an IRS decision When taxpayers disagree with the IRS's decision on their tax situation, they can submit a written request to have the IRS Independent Office of Appeals review the decision. The goal of Appeals is to resolve tax disputes outside of the courtroom in a way that is fair and impartial and encourages voluntary compliance with tax law. This office is separate from the rest of the IRS in order to ensure its impartiality. Who can file an appeal A taxpayer may be eligible to file an appeal if they: Received a letter from the IRS explaining their right to appeal the IRS's decision Disagree with the IRS's decision Haven't signed an IRS agreement form sent to them Taxpayers should review the facts and tax law relevant to their situation and gather any documents needed to support their position. Requesting an appeal If taxpayers are eligible to submit an appeal, they can write a letter to request an appeal and mail it to the IRS address on the letter they received with their appeal rights. To avoid delays, it's important that taxpayers send their request to the address on the letter they received and not directly to the IRS Independent Office of Appeals. Taxpayers may represent themselves or have a tax professional represent them during the appeal process. More details about who can serve as a representative is in Practice before IRS and Power of Attorney, Publication 947. Special case procedures Some types of appeals have their own processes including: Innocent spouse Mediation programs Rejected offers in compromise Penalty appeals Art appraisal services More information: Taxpayer Bill of Rights 5: The Right to Appeal an IRS Decision in an Independent Forum   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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