IRS Audit Appeals
If a taxpayer undergoes an IRS audit and
does not agree with the IRS audit examiner's proposed changes
to his or her tax return, he or she can appeal them to the IRS
Audit Appeals Office. The IRS Audit Appeals office is part of
the IRS but is there to protect the taxpayer and resolve issues
that the IRS cannot resolve by itself.
Why are there IRS Tax Audit Appeals?
Most of the time when there are differences
between what the taxpayer believes and what the IRS believes,
differences can be settled without expensive and time consuming
court trials. Taxpayers have the right to appeal.
Where to get more help information on IRS
Tax Audit Appeals?
The IRS tax audit appeal rights of taxpayers
are outlined in IRS publication 5 called Your Appeal Rights and
How To Prepare a Protect If You Don't Agree. IRS publication
556 called Examination of Returns, Appeal Rights and Claims of
Refund also helps with the IRS Audit appeals.
Where to appeal results of an IRS
If the taxpayer is unhappy with the findings
and suggestions at the IRS audit, he or she can either appeal
to the Appeals Office at the IRS or take his or her case
What are the benefits of taking the IRS to
court instead of appealing to the Appeals Office?
If the taxpayer takes the IRS to court, then
the burden of proof falls on the IRS and the IRS will have to
prove certain facts that implicate the taxpayer providing the
taxpayer has done all of the followings.
- kept adequate records to show his or her tax
- cooperated with the IRS
- meet certain other conditions
If the court agrees with the taxpayer on
most issues in your appeal case and find that the IRS has made
unjustified proposals then the taxpayer may be able to recover
some of the administrative and litigation costs. However if the
case goes to court, the IRS will make it hard for the taxpayer
to prove his or her case, just as all court cases are. Most of
the time, if you are in court with the IRS, the first question
they will ask is if you have tried every other ways to resolve
the issue including taking to the IRS audit examiner, his or
her supervisor or taking the case to the Appeals Office and
getting no where. Taxpayers generally don't like to take the
IRS to court if their problems can be resolved by other