Taxpayer Bill of Rights (Part III):  The IRS has adopted a Taxpayer Bill of Rights as proposed by the prior National Taxpayer Advocate Nina Olson.

Bill of Rights #4:  The Right to Challenge the IRS’s Position and Be Heard (cont.)

  • Immediately after the IRS files a notice of federal tax lien in the appropriate state filing location, the IRS must generally provide you with an opportunity for a hearing before an independent IRS Appeals/Settlement Officer. At that hearing, you can raise alternatives to the IRS’s collection action and may even be able to challenge whether you actually owe the tax. If you disagree with Appeals’ determination, you can go to Tax Court. IRC § 6320

For more information about the United States Tax Court, see the Court’s taxpayer information page.

  • Before the IRS takes its first enforcement action to collect a tax debt by levying, for example, your bank account, the IRS must generally provide you with an opportunity for a hearing before an independent IRS Appeals/Settlement Officer. At that hearing, you can raise alternatives to the IRS’s collection action and may even be able to challenge whether you actually owe the tax. If you disagree with Appeals’ determination, you can go to Tax Court. IRC § 6330

For more information about the United States Tax Court, see the Court’s taxpayer information page.

(IRS NTA web site)  (TTT 09/23/2020)