– Taxpayers have the right to appeal an IRS decision in an independent forum.
– The IRS’s Independent Office of Appeals must be separate from the office that initially reviewed a taxpayer’s case.
– Taxpayers who receive a statutory notice of deficiency can dispute the proposed adjustment before they must pay the tax by timely filing a petition with the United States Tax Court.
– Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties.
– Taxpayers have the right to receive a written response regarding a decision from the Office of Appeals.
– Taxpayers may file a refund suit in a United States District Court or the United States Court of Federal Claims under certain conditions.
https://www.hoiberggroup.com/insights/attVywOd1YiU0hfAY
Leave a Reply