IRS Independent Office of Appeals: Taxpayer Bill of Rights
The Taxpayer Bill of Rights states you have the right to appeal an IRS decision in an independent forum.
You are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the IRS Independent Office of Appeals’ (hereinafter, Appeals) decision.
You also generally have the right to take your case to court. For more information on the Taxpayer Bill of Rights, see Publication 1, Your Rights as a Taxpayer
.Next week: Continuation of the Appeal Process