Number 5 – Right To Appeal – Taxpayer Bill of Rights

Michael Lodge

by Michael Lodge

When you go through an audit and you feel that you do not feel comfortable with or do not agree with the tax auditors conclusion, you have the right to appeal.  There is an appeals office independent from the IRS that you can take your tax issue to appeal.  With the appeals process your tax representative (CPA or Enrolled Agent) in preparation of the Appeal will do a Freedom of Information (FOIA) request to have the IRS get the working papers and documentation from the IRS agent.  This will help your accountant to better prepare for the appeal process.  It is always better to have a tax professional (CPA/EA) to represent you before the IRS on the audit through the appeal process.  If you have a IRS audit that you need help on just call our office at:  877.778.1770

The Right to Appeal an IRS Decision in an Independent Forum.

Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.

What you can expect:

  • The IRS Commissioner must ensure that there is an independent IRS Office of Appeals, separate from the IRS office that initially reviewed your case. Generally, Appeals will not discuss a case with the IRS to the extent that those communications appear to compromise the independence of Appeals.
  • Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don’t Agree, tells you how to appeal your tax case if you don’t agree with the IRS’s findings.
  • If the IRS has sent you a Statutory Notice of Deficiency, which is a notice proposing additional tax, and you timely file a petition with the United States Tax Court, you may dispute the proposed adjustment in tax court before you have to pay the tax. For more information about the United States Tax Court, see the Court’s taxpayer information page.
  • Generally, if you have fully paid the tax and your tax refund claim is denied, or if no action is taken on the claim within six months, then you may file a refund suit in a United States District Court or the United States Court of Federal Claims. However, you generally have only two years to file a refund suit from the date the IRS mails you a notice to inform you that your claim is denied.
  • Online Videos and Podcasts of the Appeals Process are available to help inform taxpayers about their Appeals rights.

To find out more about the TBOR and what it means to you, visit:  http://www.taxpayeradvocate.irs.gov

In addition to the Taxpayer Bill of Rights, the IRS is committed to ensuring that your civil rights are also protected. Taxpayers are not subjected to discrimination based on race, color, national origin, reprisal, disability, age, sex (including sexual orientation and pregnancy discrimination), religion, or parental status in programs or services conducted by the IRS or on its behalf. If a taxpayer believes he or she has been discriminated against, a written complaint can be emailed to edi.civil.rights.division@irs.gov or mailed to the IRS Civil Rights Division.

Visit our web site at:  www.icontaxgroup.com or call our office at:  877.778.1770 on any audit issue you may have.