An IRS appeal is a process in which a taxpayer can request the IRS to reexamine their application for a tax resolution. Also, if the taxpayer believes the tax debt is an error they can petition the IRS to reevaluate the grounds in which the tax debt was assessed.
The objective of the IRS Appeals Division is to resolve disputes between taxpayers and the IRS. The rules governing the appeals process are precise and must be adhered to. The appeal is your chance to restate you case and explain why you should be given another evaluation.
Taxpayers should not use the appeals process as a way to avoid collections. If a taxpayer files a frivolous IRS Appeal, they could be hit with a heavy fine. Before deciding to apply for an appeal, taxpayers should check to see if the reason falls under what the IRS classifies as a Frivolous IRS Appeal Tax Argument.
An IRS Appeal can only be handled by the taxpayer, a licensed tax professional, a certified public accountant, or an enrolled agent.