Tax Tip: Appeal Rights

Are you in the middle of a disagreement with the IRS? One of the guaranteed rights for all taxpayers is the right to appeal. If you disagree with the IRS about the amount of your tax liability or about proposed collection actions, you have the right to ask the IRS Appeals Office to review your case.

IRS Publication 1, "Your Rights as a Taxpayer," explains some of your most important taxpayer rights. During their contact with taxpayers, IRS employees are required to explain and protect these taxpayer rights, including the right to appeal.

The IRS appeals system is for people who do not agree with the results of an examination of their tax returns or other adjustments to their tax liability. In addition to examinations, you can appeal many other things, including:

  • Collection actions such as liens, levies, seizures, installment agreement terminations, and rejected offers in compromise,
  • Penalties and interest,
  • Employment tax adjustments and the trust fund recovery penalty.
  • Appeals conferences are informal meetings. The local Appeals Office, which is independent of the IRS office that proposed the disputed action, can sometimes resolve an appeal by telephone or through correspondence.

    You may represent yourself, or you can be represented by an attorney, certified public accountant, or individual enrolled to practice before the IRS. If you represent yourself, you can obtain assistance from specially-trained Customer Service Representatives by calling toll-free 1-877-457-5055.

    If you and the IRS Appeals Officer cannot reach agreement, or if you prefer not to appeal within the IRS, you may take your disagreement to federal court. But taxpayers can settle most differences without expensive and time-consuming court trials.

    Further information on the appeals process is available in IRS , "Your Appeal Rights and How to Prepare a Protest If You Don't Agree," Publication 556, "Examination of Returns, Appeal Rights and Claims for Refunds," and Publication 1660, "Collection Appeal Rights (for Liens, Levies, and Seizures)."

    View more tax tips!


    This daily Tax Tip has been provided by the IRS

    Voice of the Editor

    Even though any accounting auditor would tell you it seems like there are an awful lot of tax accountants out there, surely one-third of the country isn't made up of tax preparers, so it's rather startling news to learn that one-third of Americans like to do their taxes. Who knew?
    ADVERTISEMENT

    This Week on AccountingWEB

    Bill Walter of Gross, Mendelsohn & Associates and Harold Gaar of TravisWolff LLP weigh in on mobile technology use while employees are at work.
    WestArk RSVP and Fayette County Community Action Agency – organizations that received grant funding through the IRS Tax Counseling for the Elderly (TCE) program – spoke with AccountingWEB about how they assist senior citizens in their communities.
    CPA Robert Raiola, who heads the Sports & Entertainment Group of Fazio, Mannuzza, Roche, Tankel, LaPilusa, LLC, talks NFL player income taxes with AccountingWEB.
    Retiring KPMG Centennial Professor of Accounting at the University of Texas at Austin McCombs School of Business Robert May, PhD talks with AccountingWEB about his rewarding forty-three-year career.
    ADVERTISEMENT
    ADVERTISEMENT
    ADVERTISEMENT