Do you know the IRS has an administrative appeals process that works with taxpayers to try to settle tax disputes in an effort to avoid court proceedings? The role of Appeals is to make an independent review of a tax dispute and to consider the positions taken by both the taxpayer and the IRS. The Appeals unit strives to resolve tax disputes in a fair way and remain impartial to both parties. The IRS will send you a report and, or a letter that will explain the proposed adjustments or proposed or taken collection action. The correspondence also tells you of your right to request a conference with an Appeals or Settlement Officer, as well as how to make your request for a conference. In addition to examination adjustments, many other things can be appealed such as penalties, interest, trust fund recovery penalties, offers in compromise, liens, and levies. Remember, if you request Appeals conferences which are informal meetings; be prepared to support your position with records and documentation. You may represent yourself or have an attorney, accountant, or an individual enrolled to practice before the IRS represent you. If you do not reach an agreement with the Appeals or Settlement Officer or you do not wish to appeal within the IRS, you may appeal certain actions through the courts.
