If you want to dispute your tax bill as a small or medium-sized business, start with the IRS Independent Office of Appeals. This agency strives to make an impartial decision about your tax issues.
Review the process of filing an appeal for business taxes with the IRS.
When to request an appeal
If you receive a letter from the IRS and do not agree with its decision, the document may contain information about your right to appeal. You can also appeal if you decline to sign a form sent to you by the agency.
During the appeal process, the appeals board will review whether the IRS failed to properly interpret or apply the law, has taken improper collections actions, or used incorrect information to make a decision about your tax case.
How to request an appeal
You must file a formal written protest if you meet the above criteria for IRS appeal. You can represent yourself before the Appeals Board or seek representation from a qualified individual such as an attorney, enrolled agent with permission to practice before the IRS, or certified public accountant.
If you are disputing improper collection of taxes, you must follow the process based on the type of appeal. Options include offer in compromise appeals, collection due process and collection appeals program.
After filing your request for an appeal, you must wait to hear from the IRS. You can contact the agency for an update after 120 days. For questions about your appeal, business owners should call the IRS toll-free taxpayer assistant.
