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IRS Tax Tips June 8, 2023
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Issue Number:?Tax Tip 2023-78
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*All taxpayers have the right to appeal an IRS decision in an independent forum and be heard*
Taxpayers have the right to appeal an IRS decision in an independent forum. This is not just one of ten basic rights ? known collectively as the?Taxpayer Bill of Rights [ [link removed] ]?? it?s the law. All taxpayers should know and understand their rights in the event they need to work with the IRS on a personal tax matter.
The IRS's?Independent Office of Appeals [ [link removed] ]?that handles a taxpayer's case must be separate from the IRS office that initially reviewed that case. Generally, Appeals will not discuss a case with the IRS to the extent that those communications appear to compromise the independence of Appeals.
*Here are some important details about this right*:
* A statutory notice of deficiency is an IRS letter proposing additional tax. Taxpayers who receive this notice and then timely file a petition with the United States Tax Court may dispute the proposed adjustment before they must pay the tax.
* Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties.
* Taxpayers have the right to receive a written response regarding a decision from the Office of Appeals.
* When taxpayers don't agree with the IRS's decisions, they can refer to?Publication 5, Your Appeal Rights and How to?Prepare a Protest if You Don't Agree [ [link removed] ], for details on how to appeal.
* Generally, taxpayers may file a refund suit in a United States District Court or the United States Court of Federal Claims if:
* They have fully paid the tax and the IRS has denied their tax refund claim.
* No action is taken on the refund claim within six months.
* It's been less than two years since the IRS mailed them a notice denying the refund.
*More Information*:
Publication 1, Your Rights as a Taxpayer [ [link removed] ]
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