Tax Topic #151 |
2008 Tax Year |
Topic 151 - Your Appeal Rights
The IRS has an appeals system for people who do not agree with the results
of an examination of their tax returns or with other adjustments to their
tax liability.
The IRS will send you a report and/or letter that explains the proposed
adjustments. The letter also tells you of your right to request a conference
with an Appeals officer, as well as how to make your request for a conference.
In addition to examinations, many other things can be appealed such as penalties,
interest, trust fund recovery penalties, offers in compromise, liens, and
levies. If you request an Appeals conference, be prepared with records and
documentation to support your position.
Appeals conferences are informal meetings. You may represent yourself or
have an attorney, accountant, or an individual enrolled to practice before
the IRS, represent you. If you do not reach agreement with the Appeals or
Settlement Officer, or you do not wish to appeal within the IRS, you may appeal
certain actions through the courts.
For further information on the appeals process and information on how to
stop interest from accruing on any anticipated liability, refer to Publication 5 (PDF), Your Appeal Rights and How To Prepare A Protest If
You Don't Agree, and Publication 556, Examination of Returns,
Appeal Rights and Claims for Refund. You can also refer to Publication 1660 (PDF), Collection Appeal Rights, which discusses how you can
appeal collection actions and Publication
3605, Fast Track Mediation–A Process for Prompt Resolution of
Tax.
Page Last Reviewed or Updated: December 22, 2008
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