Nina Olson of the National Taxpayer Advocate discusses IRS Audit Appeals. The Appeals Process is a process whereby you can receive additional consideration if you do not agree with the outcome of an IRS Audit or Examination where the IRS does not accept, or agree with your records as proof of your income or deductions on the tax return under examination. Generally, you can request an appeal of your tax matters within 30 days of the proposed tax adjustments. Furthermore, if you disagree with the Appeals Process you can also take your case to court.

Appealing an IRS decision generally requires professional intervention by a licensed tax attorney, certified public accountant or enrolled agent who is experienced, knowledgeable with U.S. tax law and procedure. You can also represent yourself before the IRS or contract with a low income tax clinic for free or a nominal charge if you cannot afford professional representation.