After you are audited by the IRS, they will send you a letter stating their determination. You have a right to appeal their determination. Your reasons that you disagree with their determination needs to be within the laws of tax. Your appeal cannot be based on religious, moral or political grounds. Each year, the IRS Office of Appeals helps more than 100,000 people resolve tax disputes without having to go to Tax Court.
If you’re going to appeal the decision of the IRS, you must appeal within the set time limit. Not appealing within that time limit can cause you to lose your appeal rights.
There are 2 appeal processes. The process you need to take depends on the amount of interest, tax, and penalties owed.
If you are appealing less than $25,000 in proposed changes in interest, tax, and penalties for the tax period, you can appeal by:
If you are appealing over $25,000 in proposed changes in interest, tax, and penalties, you will need to file a formal appeal. You must include the following information:
After your appeal is received by the IRS, you will be contacted to arrange an appeals conference that you must attend. You may bring an enrolled agent, CPA or tax attorney with you. The majority of issues are settled during the appeals conference.