If you have received a tax assessment from the IRS that you disagree with, you have the right to appeal the decision. The following steps outline the process for appealing a tax assessment:
- Review the Notice of Assessment from the IRS: This notice will detail the tax assessment and explain the reason for the assessment. It is essential to review the notice thoroughly and establish why you disagree with the assessment.
- File a Written Protest: You can appeal the assessment by filing a written protest with the IRS office that issued the notice of assessment. Ensure that the protest is filed within 30 days from the date stated on the notice of assessment. The protest should detail the following:
- Your name, address, and Social Security number.
- An explanation of why you disagree with the assessment.
- Any supporting evidence or documentation that supports your disagreement.
- A statement that your protest is a request for an appeal.
- Await the Response: After filing the written protest, you must wait to hear back from the IRS. The response will either be a Notice of Deficiency or a Notice of Determination. A Notice of Deficiency outlines the IRS's case against you, and you can file a petition in United States Tax Court to challenge the results. If the Notice of Determination is against you, you have the right to appeal to the United States Tax Court.
- File an Appeal with the United States Tax Court: If you disagree with the IRS's determination, you can file an appeal with the United States Tax Court. The appeal must be filed within 90 days from the date on the Notice of Determination. The Tax Court is independent and will provide you with a decision based on the evidence presented.
It is essential to note that the appeal process is often complex and can be lengthy. Seeking the advice of a licensed tax attorney can be beneficial in navigating the process and increasing your chances of a successful appeal.
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