{"id":48776,"date":"2022-05-27T09:14:10","date_gmt":"2022-05-27T16:14:10","guid":{"rendered":"https:\/\/lapost.us\/?p=48776"},"modified":"2022-05-27T09:14:10","modified_gmt":"2022-05-27T16:14:10","slug":"understanding-taxpayer-rights-the-right-to-appeal-an-irs-decision-in-an-independent-forum","status":"publish","type":"post","link":"https:\/\/lapost.us\/?p=48776","title":{"rendered":"Understanding taxpayer rights: The right to appeal an IRS decision in an independent forum"},"content":{"rendered":"<p>IRS Tax Tip 2022-82, May 26, 2022<\/p>\n<p>Taxpayers have the right to appeal an IRS decision in an independent forum. This is one of ten basic rights \u2014 known collectively as the\u00a0<a href=\"https:\/\/www.irs.gov\/taxpayer-bill-of-rights\">Taxpayer Bill of Rights<\/a>\u00a0\u2014 that all taxpayers have when working with the IRS.<\/p>\n<p>&nbsp;<\/p>\n<p>The IRS\u2019s\u00a0<a href=\"https:\/\/www.irs.gov\/appeals\/appeals-an-independent-organization\">Independent Office of Appeals<\/a>\u00a0that handles a taxpayer&#8217;s case must be separate from the IRS office that initially reviewed that case. Generally, Appeals will not discuss a case with the IRS to the extent that those communications appear to compromise the independence of Appeals.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Here are some important details about the right to appeal a decision in an independent forum<\/strong>:<\/p>\n<ul>\n<li>A statutory notice of deficiency is an IRS letter proposing additional tax. Taxpayers who receive this notice and then timely file a petition with the United States Tax Court may dispute the proposed adjustment before they must pay the tax.<\/li>\n<li>Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties.<\/li>\n<li>Taxpayers have the right to receive a written response regarding a decision from the Office of Appeals.<\/li>\n<li>When taxpayers don&#8217;t agree with the IRS&#8217;s decisions, they can refer to\u00a0<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p5.pdf\">Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don&#8217;t Agree<\/a>, for details on how to appeal.<\/li>\n<li>Generally, taxpayers may file a refund suit in a United States district court or the United States Court of Federal Claims if:\n<ul>\n<li>They have fully paid the tax and the IRS has denied their tax refund claim.<\/li>\n<li>No action is taken on the refund claim within six months.<\/li>\n<li>It&#8217;s been less than two years since the IRS mailed them a notice denying the refund<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>More Information:<\/strong><\/p>\n<p><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-1\">Publication 1, Your Rights as a Taxpayer<\/a><\/p>\n<p><a href=\"https:\/\/www.taxpayeradvocate.irs.gov\">Taxpayer Advocate<\/a><\/p>\n<p><a href=\"https:\/\/www.ustaxcourt.gov\/taxpayer_info_intro.htm\">United States Tax Court<\/a><\/p>\n<p><a href=\"https:\/\/www.irs.gov\/appeals\/online-videos-and-podcasts-of-the-appeals-process\">Online Videos and Podcasts of the Appeals Process<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRS Tax Tip 2022-82, May 26,&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-48776","post","type-post","status-publish","format-standard","hentry","category-business"],"_links":{"self":[{"href":"https:\/\/lapost.us\/index.php?rest_route=\/wp\/v2\/posts\/48776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lapost.us\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lapost.us\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lapost.us\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lapost.us\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=48776"}],"version-history":[{"count":1,"href":"https:\/\/lapost.us\/index.php?rest_route=\/wp\/v2\/posts\/48776\/revisions"}],"predecessor-version":[{"id":48777,"href":"https:\/\/lapost.us\/index.php?rest_route=\/wp\/v2\/posts\/48776\/revisions\/48777"}],"wp:attachment":[{"href":"https:\/\/lapost.us\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=48776"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lapost.us\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=48776"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lapost.us\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=48776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}