Are you aware that there’s a Taxpayer Bill of Rights for the United States of America?
Yes, there’s a Bill of Rights specifically for you if you pay taxes.
Are you also aware that every taxpayer in the United States has the right to appeal an IRS decision?
Yes, that’s one of the ten rights listed on the Taxpayer Bill of Rights.
Appealing an IRS decision can seem intimidating, but it doesn’t have to be if you know your rights.
When you file an appeal, it goes to The IRS Independent Office of Appeals. This office is separate from the IRS office that initially reviewed your case. Generally, they don’t even discuss your case with the IRS because that could compromise the independent nature of the Appeals Office.
Tips for Appealing an IRS Decision
Keep these simple tips in mind as you begin the process of appealing a decision in an independent forum:
- Respond quickly. The IRS will first send you a letter called “a statutory notice of deficiency” proposing additional tax. If you receive a notice like this, you must respond quickly. The petition must be filed with the United States Tax Court to dispute the adjustment before the tax is due to be paid.
- Know your rights. The Taxpayer Bill of Rights makes it clear that you get a fair and impartial administrative appeal of almost all the IRS decisions, with a few exceptions.
- Get it in writing. Your rights also include the right to receive a written response regarding a decision from the IRS Office of Appeals.
- Do your homework. For more information on what to do if you find you must appeal an IRS decision, you can refer to Publication 5, “Your Appeal Rights and How To Prepare a Protest If You Don’t Agree.”
- Be ready for action. Keep in mind that you’re able to file a refund suit in a United States district court or the United States Court of Federal Claims if:
- You’ve fully paid the tax and the IRS has denied your tax refund claim,
- No action is taken on the refund claim within six months, or
- It’s been less than two years since the IRS mailed you a notice denying the refund.
If you get a letter from the IRS, contact our office immediately. We’re here to help you through this process.