Six Important Facts about Your Appeal Rights
April 3, 2009 – TT-2009-65
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. Here are the top six things to know when it comes to your appeal rights.
- When the IRS makes an adjustment to your tax return, they will send you a report or a letter explaining the proposed adjustments. This letter will alert you of your right to request a conference with an Appeals office and how to put in a request for such a conference.
- In addition to examinations, many other things can be appealed. You can also appeal 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 someone else represent you. Those allowed to represent taxpayers include attorneys, accountants or individual enrolled to practice before the IRS.
- If you do not reach agreement with IRS Appeals or if you do not wish to appeal within the IRS, you may appeal certain actions through the courts.
- For further information on the appeals process, refer to Publication 5, Your Appeal Rights and How to Prepare a Protest if you Don't Agree. This publication, along with more information about IRS appeals, is available on the IRS Web site at IRS.gov.
- Appeals... Resolving Tax Disputes
- Tax Topic 151 – Your Appeal Rights
- Publication 1, Your Rights as a Taxpayer ( PDF 21K )
- Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don't Agree ( PDF 36K )
- Publication 556, Examination of Returns, Appeal Rights and Claims for Refunds ( PDF 105K )
- Publication 1660, Collection Appeal Rights ( PDF 31K )
- Publication 3605, Fast Track Mediation ( PDF 15K )