A taxpayer might, at some point, see the IRS make a decision about their taxes. If the taxpayer disagrees with this decision, they have the right to appeal it. The right to appeal an IRS decision in an independent forum is one of 10 basic rights known collectively as the Taxpayer Bill of Rights.
Key Facts About the Right to Appeal an IRS Decision
Here are some facts taxpayers should know about the right to appeal an IRS decision:
- Taxpayers have the right to a fair administrative appeal of most IRS decisions.
- There is an independent office called the IRS Office of Appeals. This office is separate from the IRS office that first reviewed the case.
- Generally, the Office of Appeals will not discuss a case with the IRS.
- Taxpayers also have the right to receive the Office of Appeals’ decision in writing.
- Taxpayers generally have the right to take their cases to court.
How to Prepare a Protest if You Disagree with the IRS
The publication Your Appeal Rights and How to Prepare a Protest if You Don’t Agree explains how a taxpayer can appeal a tax case when they disagree with the IRS’s findings.
Options if the IRS Proposes You Owe More Money
If the IRS sends a notice proposing that the taxpayer owes more money, the taxpayer may want to dispute it. In that case:
- The taxpayer may file a petition with the United States Tax Court.
Options for Refund Claims
Some taxpayers may have a claim for a refund. These taxpayers may take their case to:
- The United States District Court or
- The United States Court of Federal Claims.
Generally, the taxpayer must file this claim within two years from the date of the IRS notice denying the taxpayer’s refund.
When to Contact an IRS Tax Appeal Attorney
If you are considering appealing an IRS decision or have questions about your rights, it’s beneficial to consult with an IRS Tax Appeal Attorney who can help guide you through the process and ensure that your rights are fully protected.
Frequently Asked Questions
What is the IRS Office of Appeals?
The IRS Office of Appeals is an independent organization within the IRS that handles taxpayer disputes. It operates separately from the IRS office that made the original decision, ensuring impartial review.
Can I appeal any IRS decision?
Most IRS decisions can be appealed, but not all. Taxpayers have the right to a fair administrative appeal in most cases, and the decision can often be challenged in court if necessary.
How do I start the appeal process?
You can begin by reading the IRS publication “Your Appeal Rights and How to Prepare a Protest if You Don’t Agree.” This document outlines how to file a formal protest and the steps involved in the appeal.
What are my options if I receive a notice that I owe more taxes?
If you receive a notice proposing additional taxes, you may dispute it by filing a petition with the United States Tax Court. This must be done within the time limit stated in the notice.
Can I take legal action if my refund claim is denied?
Yes. If the IRS denies your refund claim, you can take your case to either the United States District Court or the United States Court of Federal Claims. The claim must be filed within two years from the date of the denial notice.