Appeals of IRS Examination and Collection Actions

Disclaimer: This information is intended as technical information of use to consultants and individuals doing research.

1. Your Appeal Rights - IRS Topic 151.

2. Taxpayer's Right to Appeal and Adverse IRS Collection Action -  Most Important Things You Need To Know.

3. Publication 554 - Older Americans' Tax Guide (PDF).

4. Publication 556 - Examination of Returns, Appeal Rights, and Claims for Refund (PDF).

5. Section 7123 of the Code - Added by the "IRS Restructuring and Reform Act" of 1998.

6. Internal Revenue Service Manual on Appeals

Taxpayer's Rights

Appeals of IRS Examination and Collection Actions

FAQ - General

Offers-In-Compromise