Right to Challenge the IRS’s Position

Right to Challenge the IRS’s Position

The Right to Challenge the IRS’s Position refers to a taxpayer’s legal ability to contest or appeal the Internal Revenue Service’s (IRS) findings, decisions, or actions regarding their tax obligations or liabilities. This right ensures that taxpayers can dispute IRS assessments, audits, or rulings they believe are incorrect.

Taxpayers can exercise this right through various means, including requesting a conference with the IRS, filing an appeal within the IRS, or utilizing the U.S. Tax Court to dispute the IRS’s position. For example, if a taxpayer receives a notice of deficiency indicating they owe additional taxes, they can challenge this position by appealing to the Tax Court before paying the asserted amount, preserving their right to contest the IRS’s claim.