Tax Tip 2023-78: All taxpayers have the right to appeal an IRS decision in an independent forum and be heard

IRS Tax Tips

June 8, 2023

Issue Number:?Tax Tip 2023-78

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?? 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?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, 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
Taxpayer Advocate
United States Tax Court
Online Videos and Podcasts of the Appeals Process

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Issue Number:?Tax Tip 2023-78