"How can I appeal a tax penalty assessed by the IRS?"

If you have received a tax penalty assessment from the IRS and wish to appeal it, there are several steps you can take.

1. Request a conference with an IRS supervisor. You should submit a request in writing within 30 days of receiving the penalty notice. This conference will provide an opportunity for you to explain why you believe the penalty is unjustified and provide any supporting evidence.
2. File a written protest with the IRS Office of Appeals. If you disagree with the outcome of the conference, or if you were unable to resolve the issue during the conference, you may file a written protest with the IRS Office of Appeals. The protest must be submitted within 30 days of the conference or if no conference was held, within 30 days of receiving the notice.
3. File a petition with the U.S. Tax Court. If you disagree with the determination made by the IRS Office of Appeals, or if the IRS does not respond to your protest within six months, you may file a petition with the U.S. Tax Court. The petition must be filed within 90 days of the date of the Office of Appeals’ determination, or if no determination was made, within 180 days of filing the protest.

It is important to note that while appealing a tax penalty can be a lengthy and complicated process, it is generally recommended to seek the assistance of a licensed attorney or tax professional who is familiar with the tax laws and legal procedures. They can help you navigate the appeals process, ensure that your rights are protected, and provide guidance on the best course of action.