IRS representative discusses the Appeals Process within the IRS. The Appeals process is used where the IRS has failed to adequately consider the facts of your case, or other factors exist in which you believe the IRS has not adequately considered all the facts and circumstances that may apply.

Appeals is a less, formal procedure to solve tax disputes without requiring court action. In Appeals, a formal review is given to your case to review your position and compare your position to existing tax law or court cases similar to yours by independent, representatives of the IRS. In some cases the facts are not clear cut, or may not have been addressed through tax law or other, similar cases.

In some cases, the government may make a determination to agree with you, or concede on its position on your particular case, where the facts or the law is unclear or the courts have not ruled or consistently ruled on similar cases.  In such cases, the government will generally settle with you or abandon the position it has taken on your case.

Once settled, the government will adjust your taxes, penalties and interest that may apply. You may enter into various settlement options if you are unable to pay your taxes in full.