5. Can the Internal Revenue Service’s actions be appealed?
The new Taxpayer Bill of Rights provides for many more situations in which a taxpayer can appeal IRS decisions. However, the deadlines can vary for each type of appeal, and the legal procedures must be strictly followed. The appeals process can be of significant value in ensuring fairness in the assessment and collections process. Mr. Cohen strongly urges taxpayers to contact an attorney as early as possible during any dealings with the Internal Revenue Service to assure there is ample time to file any necessary appeals. If a taxpayer’s Offer in Compromise is rejected, filing a timely appeal offers another chance and a fresh perspective.