Tax Law:

Appealing an IRS Action or Decision

Individuals who are not satisfied with the results of an IRS examination can file an appeal with the IRS. If your tax return examination or other adjustment was handled through a personal interview with an IRS representative, he or she can explain your rights to an IRS appeal. Generally, the following can be appealed with the IRS:

  • Offers in compromise
  • Tax return examinations
  • Employment tax adjustments
  • Seizures
  • Collection due process notices
  • Liens and levies

Should you disagree with the results, you can ask for a meeting with the representative’s supervisor. If you still cannot reach an agreement, or if the examination was carried out through correspondence, the IRS will mail you a report detailing the proposed adjustments. The report will come attached with a letter, explaining your right to an IRS appeal and the procedure for requesting a meeting with an appeals officer.

Typically, an appeals conference is an informal meeting which will take place in person or by telephone or correspondence. Although you can represent yourself during an IRS appeals process, it is highly advised to contact a tax lawyer for assistance. If an agreement cannot be reached with the appeals officer, or you do not want to go through the IRS appeals process, you may be able to file an appeal through the courts.

If you are interested in appealing an IRS action or decision, you will be required to support your position. To help build a strong case on your behalf and increase your chances of a favorable outcome, contact a tax attorney today. Complete our form on the right and a tax lawyer will provide a free initial review of your case.