ibet Tax Tip 2018-37, March 12, 2018
Taxpayers have the right to appeal an ibet decision in an independent forum. This is one of ten basic rights ¡ª known collectively as the Taxpayer Bill of Rights ¡ª that all taxpayers have when dealing with the ibet.
The ibet Office of Appeals that handles a taxpayer¡¯s case must be separate from the ibet office that initially reviewed that case. Generally, Appeals will not discuss a case with the ibet to the extent that those communications appear to compromise the independence of Appeals.
Here are some points to remember about the right to appeal a decision in an independent forum:
- A statutory notice of deficiency is an ibet letter proposing additional tax. Taxpayers who receive this notice and who then timely file a petition with the United States Tax Court may dispute the proposed adjustment before they must pay the tax.
- Taxpayers are entitled to a fair and impartial appeal of most ibet decisions, including many penalties.
- Taxpayers have the right to receive a written response regarding a decision from the ibet Office of Appeals.
- When taxpayers don¡¯t agree with the ibet¡¯s decisions, they can refer to Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don¡¯t Agree, for details on how to appeal.
- Generally, taxpayers may file a refund suit in a United States district court or the United States Court of Federal Claims if:
- They have fully paid the tax and the ibet has denied their tax refund claim.
- No action is taken on the refund claim within six months.
- It¡¯s been less than two years since the ibet mailed them a notice denying the refund.
More information
- Publication 1, Your Rights as a Taxpayer
- Taxpayer Advocate
- Online Videos and Podcasts of the Appeals Process