The Right to Challenge the IRS’s Position and Be Heard
Taxpayers have the right to request corrections to adjustments to your Tax Returns when you believe they are wrong. The request must be submitted within 60 days,
so the taxpayer must act quickly.
If the taxpayer's position is not accepted, the taxpayer has the right to challenge the adjustment made by the IRS to the United States Tax Court. Again, there is a
90-day time limit based on the date on the Notice if mailed to a United States address and 150 days if mailed to a non-United States address.
If a taxpayer raises objections or submits documentation during a Tax Return Examination or Audit that the IRS fails to accept, the taxpayer will be issued a
Notice of Deficiency. Receiving a Notice of Deficiency gives taxpayers the right to petition the U.S. Tax Court before paying the tax.
If a taxpayer raises objections or submits documentation during a Tax Return Examination or Audit that the IRS fails to accept, the taxpayer will be issued a
Notice of Deficiency. Receiving a Notice of Deficiency gives taxpayers the right to petition the U.S. Tax Court before paying the tax.
When informed of the IRS's plan to levy a bank account or other property, a taxpayer has the right to request a hearing before the IRS's Office of Appeals.
When a Notice of Federal Tax Lien is proposed or filed, A taxpayer has the right to a hearing before the IRS's Office of Appeals.
