It’s been awhile since we last discussed the rights that taxpayers have to challenge the IRS through appeals.
In our concluding post of last year, we noted that bringing an action in U.S. Tax Court is not the only way to appeal an IRS action. There are also numerous internal appeal procedures within the IRS. In this post, we will remind you of some of these internal options for disagreeing with the IRS.
These are procedures that the IRS wants taxpayers to know about. Today, in its official Twitter feed, the IRS issued a reminder about resources available online regarding appeal rights.
Of course, as with so many aspects of dealing with the IRS, there are form numbers and publication numbers that correspond to the areas of concern. For example, on a very high level, Publication 1 deals in overall terms with taxpayers’ rights.
There is also a publication, numbered as Publication 4227, that offers an overview of how IRS appeals work.
But there are also very specific forms that address particular areas of tax law. A good example is appealing the rejection of an offer in compromise (OIC). The appropriate form for that is Form 13711. Similarly, the form for requesting a Collection Due Process hearing is Form 12153.
In short, your right as a taxpayer to appeal many types of IRS actions is well established. If you disagree with what the IRS is doing, it makes sense to get counsel from a knowledgeable tax attorney to assert your interests most effectively.