IRS Independent Office of Appeals

IRS Independent Office of Appeals:   For the next several weeks the Tuesday Tax Tips will explore “Your Appeal Rights and How to Prepare a Protest if You Disagree.”

The IRS Independent Office of Appeals Mission

To resolve Federal tax controversies without litigation on a basis which is fair and impartial to both the Government and the taxpayer, promotes a consistent application and interpretation of, and voluntary compliance with, the Federal tax laws, and enhances public confidence in the integrity and efficiency of the Service.

IRS Publication #5

The resource that will be used is IRS Publication 5.  It mainly focuses on disputes resulting from an examination of a tax return or claim for refund or credit, the information on how to prepare a protest also applies to disputes resulting from many other types of IRS actions, including, but not limited to the following:

  • Denial of a request for certain penalty abatement
  • Denial of a request for innocent spouse relief
  • Rejection of an offer in compromise
  • Determination that you owe a penalty
  • Determination affecting tax-exempt status
  • Determination affecting qualification of a retirement plan

These actions result in a proposed change to your Federal tax liability, a denial of your request to change your Federal tax liability, or a change to your reporting requirements.

Next week:  Continuation of the Appeal Process

(IRS Publication 5)  (TTT 010924)