IRS Appeals: How to Navigate the Process

Article Excerpt:

The Office of Appeals (“Appeals”) is a unit of the IRS which is separate and independent of the IRS Tax Examination Division (“Examination”) which conducts tax audits. The goal of Appeals is to resolve tax disagreements in an objective, impartial and neutral manner without litigation in Tax Court. Appeals handles approximately 100,000 federal tax disputes per year involving proposed tax assessments, tax collection and other IRS actions. Taxpayers who use the Office of Appeals do not give up their rights to a judicial review.