Tax Tip 2026-60: Taxpayer rights include being able to appeal an IRS decision in an independent forum

Issue Number: 2026-60

Taxpayer rights include being able to appeal an IRS decision in an independent forum

Taxpayers have the right to appeal an IRS decision in an independent forum. What this means is they are entitled to a fair and impartial administrative appeal of most decisions made by the IRS, including many penalties. This is another one of the ten rights that make up the Taxpayer Bill of Rights. Understanding these rights helps taxpayers if they need to work with IRS on a personal tax matter.

Important facts about this right:

• The IRS Office of Appeals must be independent and separate from the IRS office that initially reviewed the case. Generally, Appeals will not discuss a case with the IRS to the extent that those communications appear to compromise the independence of Appeals.
• When taxpayers don’t agree with an IRS decision, they can refer to Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don’t Agree, for details on how to appeal.
• Taxpayers who receive a statutory notice of deficiency, which is a notice proposing additional tax, may file a timely petition with United States Tax Court to dispute the proposed adjustment before they must pay the tax.
  Taxpayers have the right to receive a written response regarding a decision from the Office of Appeals.
• Generally, taxpayers may file a refund suit in a United States District Court or the United States Court of Federal Claims if:
  • They have fully paid the tax and the IRS has denied their tax refund claim.
  • No action is taken on the refund claim within six months.
  • It’s been less than two years since the IRS mailed them a notice denying the refund.

More information

• Publication 1, Your Rights as a Taxpayer
• Taxpayer Advocate
• United States Tax Court

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