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Taxpayer Bill of Rights (Part VI)

The IRS has adopted a Taxpayer Bill of Rights as proposed by National Taxpayer Advocate Nina Olson

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

  • To exercise your right to challenge the proposed adjustment in Tax Court without first paying the proposed adjustment, you must file a petition with the Tax Court within 90 days of the date of the notice being sent (or 150 days if the taxpayer’s address on the notice is outside the United States or if the taxpayer is out of the country at the time the notice is mailed). IRC § 6213

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

  • In certain circumstances, the Office of Appeals has exclusive authority to settle your case. Generally, for the four months after you petition Tax Court, Appeals will be the only office within the IRS who can settle your case as long as the statutory notice of deficiency or other notice of determination was not issued by Appeals. Statement of Procedural Rules, 26 C.F.R. § 601.106

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

  • If the IRS rejects your request for an offer in compromise asking the IRS to settle your tax debt for less than the amount owed, or a payment plan, called an installment agreement, then you may seek an independent review of the rejection with the IRS Office of Appeals. IRC § 6159(f) / IRC § 7122(e).

More information next week on Right #5 (IRS NTA web site) (TTT 5/29/18)