"Can I appeal a tax audit?"
Yes, you can appeal a tax audit. Under the Internal Revenue Code, taxpayers have the right to appeal an audit determination through either an administrative appeal or through the court system.
Administrative appeals involve requesting a review of the IRS's determination by an independent IRS appeals officer. This appeal must be filed within 30 days of the date of the audit determination letter. The appeals officer will review the taxpayer's arguments and any new evidence and make a determination. If the appeals officer does not agree with the taxpayer's position, the taxpayer can then proceed with a court case.
Alternatively, a taxpayer can file a petition in tax court within 90 days of the date of the audit determination letter. Tax court is a specialized court with judges who have expertise in tax law. The taxpayer and the IRS present their cases to the judge, who then makes a decision. If the taxpayer disagrees with the tax court's decision, they can appeal to a higher court.
It is important to note that there are certain limitations and exceptions to filing an appeal. For example, some types of taxes may not be eligible for appeal, and there are certain time limits for filing an appeal. It is recommended that taxpayers consult with a licensed attorney or tax professional to determine the best course of action in their specific situation.