IRS Appeals Division
The IRS Appeals Division is a branch of the Internal Revenue Service responsible for resolving disputes between taxpayers and the IRS regarding tax liabilities, penalties, or audits.
The division serves as an independent entity within the IRS, aiming to settle cases without litigation. Taxpayers can appeal decisions made by the IRS concerning audits, penalties, or other enforcement actions. The Appeals Division reviews the facts and circumstances of each case and seeks to reach a fair resolution based on the law and relevant IRS policies. This process often allows for informal discussions and negotiations, making it a less adversarial alternative to going to court.
For example, if a taxpayer disagrees with the amount of tax owed after an audit, they can appeal to the IRS Appeals Division, where a tax professional will review the case and work towards resolving the issue, potentially resulting in a reduction of the tax owed or penalties assessed.
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