The Guidelines for an IRS Appeals Settlement
Adjustments that increase your tax liability can result when the IRS chooses your tax return for examination. When this occurs, you can exercise your right to a formal appeal, provided you meet the requirements mandated by the IRS.
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Initial Examination
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When you disagree with the IRS's examination adjustments to your tax liability, you may request a conference with the examiner's supervisor to argue your case. Your right to a formal appeal of the adjustment is only available if the issue cannot be resolved with the supervisor.
30-Day Letter
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When an agreement is not reached with the supervisor, the IRS will mail you a 30-day letter shortly thereafter. The letter will quantify the IRS's proposed changes and provide you with information on your right to appeal the decision. You then have 30 days from the date of the letter to notify the IRS of your intention to seek an appeal.
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Appeals Conference
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The conference is held with a representative from the Appeals Office, and may take the form of written correspondence, telephone communications or a live meeting. If you are unsatisfied with the result of the appeal, a formal case must be filed in the United States Tax Court.
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