The Right to Appeal an IRS Decision in an Independent Forum
Taxpayers have the right to appeal any IRS decision to the IRS Office of Appeals. That office must be independent and separate from the IRS office that ruled on the
taxpayer's issue. Furthermore, the Office of Appeals is not allowed to discuss a taxpayer's case with any IRS department that may appear to compromise the Office of
Appeal's independence.
A taxpayer who has received a Notice of Deficiency from the IRS that proposes additional taxes has the right to appeal the IRS's decision to add the additional taxes to the
United States Tax Court before paying the tax.
A taxpayer has a right to file a refund suit in the United States District Court or the United States Court of Federal Claims when the IRS denies a claim for a
refund or fails to act on the claim for a refund for six months. However, that suit must be brought within two years from the date the IRS mails a Notice denying the
taxpayer's claim.
