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Tax Information for Appeals |
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The Appeals Mission
The Appeals Mission
Solving Tax Controversies Through Appeals
Customers expect more dispute resolution options, and we have adapted our approach to keep up with the new methods and developments.
Alternative Dispute Resolution
Are you having trouble resolving your case in Appeals?
Appeal Rights
IRS publications providing detailed information on what can be appealed, your appeal rights, how to prepare a request for Appeals Review and more.
Appeals At-a-Glance
Provides information on the Appeals mission, strategic priorities, and ways to contact us.
Appeals Officer - Customer Service Outreach
Provides information on how to contact nationwide Customer Service Representatives and their role in the appeals process.
Appeals Expectations - Yours and Ours
Review mutual commitments for the Appeals Process.
Art Appraisal Services
Taxpayer cases selected for audit containing artwork are referred to the Art Appraisal Services for review by an Art Advisory Panel.
Other Appeals Programs
Links to important Appeals Programs such as Collection Appeals, Innocent Spouse, Offer-In-Compromise, and Technical Guidance (ISP/ACI/Emerging Issues).
Interim Guidance for Appeals
This page describes pending amendments to Internal Revenue Manual, Part 8
Publication 1 Your Rights as a Taxpayer
An explanation of some of your most important rights as a taxpayer, examination, appeals, collection and refund process.
Publication 1660 Collection Appeals Rights
There are various collection appeal procedures available. Two main procedures are Collection Due Process (CDP) and Collection Appeals Program.
Publication 5 Your Appeal Rights and How to Prepare a Protest if You Don't Agree
How to appeal your tax case if you don't agree with the Internal Revenue Service (IRS) findings.
Publication 556 Examination of Returns, Appeals Rights, and Claims for Refunds
General rules and procedures that the IRS follows in examinations. What happens during an examination and your appeal rights, both within the IRS and in the federal court system. How to file a claim for refund of tax you already paid.
Revenue Procedure 2000-43, Ex Parte Rules
A subsection of the Internal Revenue Manual discusses Ex Parte Communications. RRA98 requires that the Commissioner's plan to reorganize the IRS ensure an independent appeals function, including the prohibition in the plan of ex parte communications between appeals officers and other IRS employees to the extent that such commuications appear to compromise the independence of Appeals.
Taxpayer Help and Education
The IRS has an appeals system for people who do not agree with the results of an examination of their tax returns or with other adjustments to their tax liability.
Technical Guidance Programs
Compliance Coordinated Issues, Appeals Coordinated Issues, Appeals Emerging Issues
Other Sites
Links to various sites and publications including the U.S. Tax Court site, the new IRS organization and much more.
IRS Privacy Policy
The IRS is committed to protecting the privacy rights of America's taxpayers.
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