The IRS Independent Office of Appeals is a separate organization within the IRS.

Did you know that you have the right to dispute most IRS decisions like penalties, liens, or increases in how much you owe? In most cases, you can request an appeal if you disagree with an IRS decision. The Appeals office will hear your case and make an independent and impartial decision. It works to resolve disputes through informal conferences with taxpayers that can be held in person or by telephone or video. You can also choose to work with them through the mail.

You may also have an authorized representative, like a CPA or lawyer, help with your case if you wish, but you don’t have to have one.

The Appeals office bases their decision on how the law applies to the facts. They have a proven track record of successfully resolving most cases, usually in less time and with less expense than in the courts.

For more information, visit IRS.gov/appeals.