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

    You may like these other stories...

    Hertz withdraws full-year forecast, cites accounting review, challengesRental car company Hertz Global Holdings Inc. said on Tuesday it is withdrawing its full-year financial forecast and expects 2014 results to be “...
    Treasury prepares options to address tax inversionsDamian Paletta of the Wall Street Journal reported on Monday that US Treasury Department officials are assembling a list of administrative options for Treasury Secretary...
    Deloitte CEO Joe Echevarria to retire to pursue public serviceMichael Rapoport of the Wall Street Journal reported that Deloitte LLP CEO Joe Echevarria plans to retire later this month to pursue his interest in public...

    Already a member? log in here.

    Upcoming CPE Webinars

    Aug 21
    Meet budgets and client expectations using project management skills geared toward the unique challenges faced by CPAs. Kristen Rampe will share how knowing the keys to structuring and executing a successful project can make the difference between success and repeated failures.
    Aug 26
    This webcast will include discussions of recently issued, commonly-applicable Accounting Standards Updates for non-public, non-governmental entities.
    Aug 28
    Excel spreadsheets are often akin to the American Wild West, where users can input anything they want into any worksheet cell. Excel's Data Validation feature allows you to restrict user inputs to selected choices, but there are many nuances to the feature that often trip users up.
    Sep 9
    In this session we'll discuss the types of technologies and their uses in a small accounting firm office.