What Is the Effect of Filing a Protest With IRS Appeals?

Taxpayers can file a protest with Internal Revenue Service (IRS) Appeals if they do not agree with an IRS decision. The IRS Office of Appeals is an independent agency that has the right to review and, if need be, overturn previous IRS decisions.

Purpose

The purpose of the IRS Appeals office is to review the position of the IRS and the position of the taxpayer to determine the best application of tax law given the circumstances.

Process

Once a taxpayer receives a letter of determination from the IRS, the appeal rights will be outlined in the letter. The determination letter should also advise them on how to prepare the appeal, the deadline for filing an appeal, and where to mail the appeal. You should hear back from the Appeals Office within 90 days of filing the appeal. If you do not hear back from Appeals within 90 days, call them at [phone].

Considerations

The filing of an appeal does not automatically stop penalty and interest from accruing on your balance due.

Limitations

IRS Appeals Court is not designed for taxpayers who cannot afford to pay their balance due. Those taxpayers should contact the IRS to set up an installment agreement or to be placed in Currently Not Collectible status.

Tax Court

If the Appeals Court does not decide in the taxpayer's favor, then the taxpayer reserves the right to take the case to Tax Court.

References

• Internal Revenue Service: What Can You Expect From Appeals
• Internal Revenue Service: Your Appeal Rights