Taxpayer Advocate Service – 10 Most Serious Problems Encountered by Taxpayers Problem #10: Appeals


Problem #10: APPEALS – Despite Some Improvements, Many Taxpayers and Tax
Professionals Continue to Perceive the IRS Independent Office of Appeals as Insufficiently
Independent


EXPLANATION OF THE PROBLEM
The lack of independence and operational efficiency in the IRS Independent Office of Appeals
(Appeals) process undermines taxpayer trust and prolongs dispute resolution. When taxpayers
are unable to resolve their issue in Appeals or question the impartiality of Appeals, they may opt
for costly litigation instead, adding financial and emotional strain. These issues erode
confidence in the tax system, are burdensome, and compromise the taxpayer’s statutory right to
appeal an IRS decision in an independent forum.


For more information on this problem, please see the Taxpayers Advocacy Web page
(www.TaxpayerAdvocate.irs.gov)

(www.TaxpayerAdvocate.irs.gov) (TTT 012825)