Taxpayers working with the IRS have specific rights that include the ability to challenge agency positions and be heard through a formal process that allows objections, documentation, and appeals.
The IRS says taxpayers have the right to raise objections and have them considered promptly, provide additional records in response to proposed or formal actions, and receive a response if the agency does not agree with their position.
In cases involving math or clerical errors on a tax return, the IRS may notify a taxpayer of the issue. The taxpayer then has 60 days to disagree, submit supporting records, and request assistance using the contact information provided in the notice or bill. If the IRS agrees, it will adjust the account and send a correction.
If the agency does not agree, it will issue a notice proposing a tax adjustment. Before paying, the taxpayer may challenge the decision in U.S. Tax Court by filing a petition within 90 days of the notice, or 150 days if it is addressed outside the United States.
During an examination or audit, taxpayers may submit documentation and raise objections. If the IRS still disagrees, it will issue a notice explaining the tax increase, and the taxpayer may petition the U.S. Tax Court before payment.
In certain situations, taxpayers are entitled to a hearing with the Independent Office of Appeals before enforcement actions such as a bank account levy or filing a federal tax lien. If the Appeals decision is disputed, the taxpayer may also petition the U.S. Tax Court.
More information is available in Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund.
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