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What are my rights to appeal an IRS action?

by Travis Watkins

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Senior Attorney at Travis W. Watkins, P.C. and Creator of taxhelpOK.com

A: IRS appeals are a broad right the taxpayer possesses.  Generally, you can appeal just about any IRS action, inaction or denial ad nauseum. 

Here are some popular ones:

The Collection Appeal Request (CAP Form 9423).  This is typically a levy appeal with a Revenue Officer or a disagreement with an audit item.

The Collection Due Process Hearing Request (CDP Form 12153).  This is an informal hearing to determine the propriety of any IRS activity.  The hearing provides a designated time for you or your lawyer to request a collection alternative (offer in compromise, installment agreement, currently not collectible request, innocent spouse or lien subordination or discharge, e.g.).

The Audit Reconsideration.  This is typically a filing of a return to stand in place of the IRS' substitute for return they may have filed on the taxpayer.

Application for Taxpayer Assistance Order (Form 911).  The Taxpayer's Assistance Office (TAO) generally acts as the public defender for very agregious IRS practices.  You must typically prove that you have exhausted all other avenues before the TAO will step in. 

Most of these appellate procedures are time sensitive.  In other words, you have a set deadline in which to assert these rights.  Call attorney Travis Watkins to learn more about your valuable appellate rights and how to appropriately use them to combat IRS collection activity at 1-800-721-7054 today.