Appeal Rights

Appeal Rights

IRS Tax Tip 2007-73
Are you in the middle of a disagreement with the IRS? 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 Appeals Office, which is independent of the IRS office that proposed the disputed action, can work with taxpayers by correspondence, telephone, or informal conferences.
Through Appeals procedures, taxpayers can settle most differences without expensive and time-consuming court trials. However, if you and the Appeals Officer or Settlement Officer cannot reach agreement or if you prefer not to appeal within the IRS, in most cases, you may take your disagreement to federal court.
For more information about Appeals and its processes, go to the IRS Web site at IRS.gov and select the link to “Appeal a Tax Dispute”, which is found at the bottom of the page. This website assists you in determining if you are ready for Appeals, how to request an appeal, and what you can expect from Appeals. The site also provides easy to use online self-help tools designed to help you focus on your area of dispute and to determine if you will benefit from filing an appeal.
For additional information about Appeals, this website contains informative online video streams entitled “The Appeals Process (Examination)” and “The Appeals Process (Collection).”
Information is also available in IRS Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don't Agree; Pub. 556, Examination of Returns, Appeal Rights, and Claims for Refund; and Pub. 1660, Collection Appeal Rights (for Liens, Levies, and Seizures). To get copies of IRS publications, visit this web site or call 800-TAX-FORM (800-829-3676).

• Tax Information for Appeals
• 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 (for Liens, Levies, and Seizures) (PDF 31K)
• Publication 3605, Fast Track Mediation (PDF 15K)