{"id":354005,"date":"2022-08-19T07:44:45","date_gmt":"2022-08-19T12:44:45","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/tax\/tax-problems-audits\/appealing-an-irs-action.html"},"modified":"2026-03-10T14:07:59","modified_gmt":"2026-03-10T19:07:59","slug":"appealing-an-irs-action","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/tax\/tax-problems-audits\/appealing-an-irs-action.html","title":{"rendered":"Understanding Your Options for Challenging IRS Actions"},"content":{"rendered":"\n
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Understanding Your Options for Challenging IRS Actions<\/h1>\n\n
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\n By Balrina Ahluwalia, Esq.<\/a> | Legally reviewed by Laura Temme, Esq.<\/a>\n | Last updated\n
\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n\n\n

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Challenging IRS actions refers to using formal appeal rights<\/span> to dispute tax assessments<\/span>, audit findings, or collection efforts. Taxpayers<\/span> can file written protests within 30 days, request Collection Due Process<\/span> hearings to stop levies, or petition the U.S. Tax Court<\/span> within strict deadlines.<\/p>\n\n <\/div>\n\n\n\n

Dealing with the Internal Revenue Service<\/span> (IRS) can feel overwhelming, especially when you disagree with a decision. Taxpayers<\/span> have strong appeal rights<\/span>, and the law gives you several ways to challenge tax assessments<\/span>, stop collection actions<\/span>, and take your case all the way to tax court<\/span> if needed. Understanding these rights is often the first step in resolving a tax problem<\/span><\/a> and avoiding unnecessary stress.<\/p>\n

This article explores your legal rights to challenge IRS audit<\/span> findings and other decisions. It will also walk you through the major steps of the IRS <\/span>appeals process<\/span>, from informal negotiations to petitions in U.S. tax court<\/span><\/a>. We\u2019ll also cover important types of appeals<\/span> and answer some commonly asked questions.<\/p>\n

Whether you\u2019re dealing with an audit, collection threat, or another tax issue<\/span>, there\u2019s a good chance you don\u2019t have to accept the first IRS decision<\/span> lying down. You\u2019ll likely have multiple options for fighting back. Consider speaking with a tax attorney<\/a> sooner rather than later so they can help you understand the issues and the time-sensitive processes involved.<\/p>\n

In the meantime, let\u2019s begin with some of the most common IRS decision<\/span> challenges.<\/p>\n

Challenging an Audit or Examination<\/h2>\n

When the IRS finishes an audit or an IRS examination<\/span> of your tax return<\/span><\/a>, it may send you a 30\u2011day letter. This IRS notice<\/span> explains the proposed changes to your tax return<\/span>, including any increase in tax liability<\/span>, penalties, or interest. It also gives you a 30-day deadline<\/span> to challenge the findings.<\/p>\n

A 30\u2011day letter is the IRS\u2019s formal notice giving you the chance to challenge audit <\/a>or examination findings by filing an appeal before the proposed changes become final. It\u2019s not a bill, but if you ignore it, the IRS will issue a Notice of Deficiency<\/a>. This is much more serious, which we\u2019ll get into later in this article.<\/p>\n

The 30\u2011day letter is your first and most important opportunity to push back. You can take this opportunity to file a\u00a0formal written protest<\/span>\u00a0or\u00a0a\u00a0small case request<\/span>.<\/p>\n

Formal Written Protests<\/span><\/h3>\n

To challenge the proposed changes or findings, you may send the IRS a formal written protest<\/span>. This document is your request to have your case transferred to the IRS Independent Office of Appeals<\/span><\/a>, which is separate from the audit division. Appeals officers are charged with settling tax disputes<\/span> <\/a>fairly and independently.<\/p>\n

A formal written protest<\/span> must include:<\/p>\n