The IRS Independent Office of Appeals or “Appeals” is a separate organization within the IRS. Our mission is to resolve tax disputes fairly and impartially. Here in Appeals, we are taxpayers too, and we understand that dealing with a collection issue – like a lien or a levy on your bank account -- can be extremely stressful. You have a right to appeal most IRS decisions. If you decide to request an appeal, be sure to provide all of your information to the IRS employee working your case so that they can consider it before it is sent to Appeals. Appeals is required by law to be independent, so if you request an Appeal, we will review your case, impartially, and make a decision based on how the law will apply to the facts of your case. During this video, I’ll explain what to expect if the IRS compliance division is attempting to collect a debt or has proposed a collection action against you, and you request an appeal. If you decide to request an appeal, be sure to provide all of your information to the IRS employee working your case so that they can consider it before it is sent to Appeals. First, your case will be assigned to an Appeals Officer who will contact you to schedule a conference. Appeals conferences are informal meetings and can be held in person, by telephone or by video. We can also work with you through the mail or even secured email. Many cases are successfully resolved through telephone calls or by mail – but remember, you are the one to decide how you want to meet with us. Prior to the conference, you can request to review the IRS administrative file for your case. The appeals process is designed to be informal and easy to navigate for any taxpayer. You can have a tax professional, like an attorney or CPA represent you during your appeal or you can represent yourself. It’s your choice. We aim to work cases on a first in, first out basis, and schedule conferences as quickly as possible. The Appeals Officer assigned your case will fully consider your position, arguments, and evidence, and will weigh those merits with that of the IRS Compliance division that proposed or took the action being appealed. The Appeals Officer may ask you for additional documents or information to help in making a decision on your case. It is important that you provide the documents or information to the Appeals Officer by the requested due date.
