| Are you in the middle of a disagreement with the IRS? | | | | The IRS also offers an option called Fast Track |
| One of the guaranteed rights for all taxpayers is the | | | | Mediation, during which an appeals or settlement |
| right to appeal. If you disagree with the IRS about the | | | | officer attempts to help you and the IRS reach a |
| amount of your tax liability or about proposed collection | | | | mutually satisfactory solution. Most cases not |
| actions, you have the right to ask the IRS Appeals | | | | docketed in court qualify for Fast Track Mediation. You |
| Office to review your case. | | | | may request Fast Track Mediation at the conclusion of |
| During their contact with taxpayers, IRS employees | | | | an audit or collection determination, but prior to your |
| are required to explain and protect these taxpayer | | | | request for a normal appeals hearing. Fast Track |
| rights, including the right to appeal. The IRS appeals | | | | Mediation is meant to promote the early resolution of a |
| system is for people who do not agree with the | | | | dispute. It doesn't eliminate or replace existing dispute |
| results of an examination of their tax returns or other | | | | resolution options, including your opportunity to request |
| adjustments to their tax liability. In addition to | | | | a conference with a manager or a hearing before |
| examinations, you can appeal many other things, | | | | Appeals. You may withdraw from the mediation |
| including: | | | | process at any time. |
| 1. Collection actions such as liens, levies, seizures, | | | | When attending an informal meeting or pursuing |
| installment agreement terminations and rejected | | | | mediation, you may represent yourself or you can be |
| offers-in-compromise, | | | | represented by an attorney, certified public accountant |
| 2. Penalties and interest, and | | | | or individual enrolled to practice before the IRS. |
| 3. Employment tax adjustments and the trust fund | | | | If you and the IRS appeals officer cannot reach |
| recovery penalty. | | | | agreement, or if you prefer not to appeal within the |
| Internal IRS Appeal conferences are informal meetings. | | | | IRS, in most cases you may take your disagreement |
| The local Appeals Office, which is independent of the | | | | to federal court. Usually, it is worth having a go at |
| IRS office, can sometimes resolve an appeal by | | | | mediation before committing to an expensive and |
| telephone or through correspondence. | | | | time-consuming court process. |