Appealing An Examination Dispute

Appealing An Examination Dispute

If the IRS has increased how much 
you owe, such as through an audit,   And you disagree, in most cases, you may 
be able to appeal the IRS’s decision. The IRS Independent Office of Appeals, 
or sometimes referred to as Appeals,   Is a separate organization within the IRS. Our 
mission is to resolve tax disputes fairly and   Impartially. We are required by law to be 
independent, so if you request an Appeal,   We will review your case, impartially, and 
make a decision based on how we think the   Law applies to your case. Using this approach, we 
resolve most of the cases that come to Appeals. If you decide to request an appeal, be sure 
to provide all of your information to the   IRS employee working your case so that they 
can consider it before it is sent to Appeals. Here is a brief overview of what you 
can expect if you Appeal your case. First, your case will be assigned to an 
Appeals Officer who will contact you to   Schedule a conference. Appeals conferences are 
informal meetings and can be held in person by   Telephone or by video. We can also work with you 
through the mail or even secured email. Remember,   You are the one who decides how you want 
to meet with us for your conference. The appeals process is designed to be 
informal and easy for any taxpayer.   You can have a tax professional, 
like an attorney or CPA,   Represent you during your appeal, or you 
can represent yourself. It’s your choice. Before your Appeals conference, be sure 
to prepare as much as you can and gather   All the information you want the Appeals 
Officer to consider, including any documents,   Like invoices or receipts, that can help 
prove your case. Having this information   Ready will help prevent delays in 
resolving your case. You may also   Have the right to review your IRS case 
file prior to your Appeals conference. If you provide any new information to Appeals 
that was not previously provided to the IRS,   Appeals may be required to return your case to 
the IRS’s compliance division for consideration   Of the new information. We do this to protect our 
independence and impartiality — Appeals should   Not be the first to review information 
– our role is to resolve disputes.   You can also be confident that we will 
not discuss your case with the IRS’s   Compliance division, without giving 
you an opportunity to participate. After the conference, the Appeals Officer will 
consider the facts and the law that applies to   Your case. Sometimes… the issues are clear cut… 
meaning the facts and law leave little doubt as   To the correct decision. This might mean that 
the Appeals Officer will decide that the IRS’s   Decision was wrong. Or it might mean that they 
decide that the IRS’s decision was correct. In other cases, the facts may be 
difficult to establish, or the law   May have different interpretations. 
When faced with these gray areas,  

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The Appeals Officer will consider what 
the potential outcome might be if your   Case were to go to court. They then might 
make a settlement offer, or a compromise,   That considers the risk of taking your case to 
court. This is a common outcome in Appeals cases. If you agree with the Appeals Officer’s 
decision… they will generally send you   An agreement form to sign. If you don’t 
agree… the Appeals Officer will discuss   Whether you have further options, 
such as petitioning the tax court. Remember that if you do come to Appeals, 
you do not lose any right you might have   To challenge the IRS in court if you 
cannot reach an agreement with Appeals.  If you still have questions…check out 
this page, i-r-s-dot-gov-slash-appeals   Or download from IRS publication 
4227…which is the overview of   The Appeals process … or you can 
always ask your Appeals Officer.

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