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

Bill of Rights #5:  The Right to Appeal an IRS Decision in an Independent Forum

Taxpayers 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 Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.

What This Means for You

  • The Commissioner must ensure an independent IRS Office of Appeals that is separate from the IRS Office that initially reviewed your case. Generally, Appeals cannot discuss a case with the IRS unless you or your representative is given the opportunity to be present. RRA 98 § 1001(a)(4), Rev. Proc. 2012-18

See IRS Publication 4227, Overview of the Appeals Process.

  • The IRS must ensure that an appeals officer is regularly available within each State.
  • If you do not agree with the proposed adjustment as a result of an examination (audit), you have the right to an administrative appeal. Statement of Procedural Rules, 26 C.F.R. § 601.103(b)

More information next week on Right #5 (IRS NTA web site) (TTT 09/29/2020)