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Part 4. Examining Process

Chapter 13. Audit Reconsideration

Section 6. Appeals

4.13.6  Appeals

4.13.6.1  (10-01-2006)
Appeal Rights

  1. This chapter discusses appeal rights. An appeal will be given in the following circumstances, if requested:

    1. When the taxpayer is accepted for reconsideration, and

    2. The result of the reconsideration is that the taxpayer’s request is disallowed in full or part.

  2. An appeal will not be given in the following circumstances:

    1. The taxpayer is accepted for reconsideration, but

    2. The taxpayer does not show up for the appointment or does not respond to the appointment letter, or

    3. The taxpayer is not accepted for reconsideration for one of the reasons stated in the section "Non-Acceptance of Request" .

  3. If the taxpayer does not wish to have an appeals conference, but still wishes to dispute the audit reconsideration determination.

    1. The taxpayer must pay the full amount due and file a claim with the Internal Revenue Service.

    2. Under Section 6511 of the Internal Revenue Code, the taxpayer must file his/her claim for refund within three years from the time the return was filed or two years from the time the tax was paid, whichever expires later, or if no return was filed by the taxpayer, within two years from the time the tax was paid.

    If the taxpayer has a question regarding his/her/their open case in Appeals or the question can only be answered by Appeals. You can contact an Appeals Account Resolution Specialist (AARS) in Fresno at (559) 456-5931 to find out who worked the case in appeals.

    Note:

    The function of Appeals is to resolve/settle disputes between the taxpayer and examination; therefore, if a case is forwarded to Appeals prior to the completion of the examination of documents and records, the case will be returned to examination.

  4. If the taxpayer has a question regarding his/her/their open case in Appeals or the question can only be answered by Appeals. You can contact an Appeals Account Resolution Specialist (AARS) in Fresno at (559) 456-5931 to find out who worked the case in appeals.

    Note:

    The function of Appeals is to resolve/settle disputes between the taxpayer and examination; therefore, if a case is forwarded to Appeals prior to the completion of the examination of documents and records, the case will be returned to examination.

  5. Refer to IRM 4.13.3.16 for case building and routing instructions.


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