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.
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.
- Your Appeal Rights and How to Prepare a Protest if You Don’t Agree is a publication that explains how a taxpayer can appeal a tax case when they disagree with the IRS’s findings.
- If the IRS sends a notice proposing that the taxpayer owes more money, the taxpayer may want to dispute it. If so, the taxpayer may file a petition with the United States Tax Court.
- Some taxpayers may have a claim for a refund. These taxpayers may take their case to their United States District Court or to the United States Court of Federal Claims. Generally, the taxpayer must file this claim two years from the date of the IRS notice denying the taxpayer’s refund.