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Adjustment made to an account, increasing or decreasing tax, penalties, or interest.
Lawsuit submitted by the IRS to encourage a person or business to turn over levy proceeds or be held liable for the funds requested.
Options for resolving balance due accounts and delinquent tax returns.
A taxpayer disagrees with the changes from an audit or IRS-created tax return.
A taxpayer requests Collection Due Process (CDP) hearing in response to IRS publicly filed lien or notice of intent to levy.
Conference with a technical Appeals employee to discuss IRS actions to resolve the tax liability.
Claim filed by a taxpayer on an amended return showing an overpayment of tax.
Consideration of risks to the government when considering a tax determination.
Includes verification of laws or administrative procedures, issues raised by taxpayer, and the balancing test.
A taxpayer’s opportunity to contest Appeals determination before tax court.
Advises of Appeal decision; does not provide for judicial review.
Letter informing taxpayers their return is under audit, scheduling an audit appointment and requesting documentation.
The IRS assesses any applicable tax, penalty, and interest owed by the taxpayer.
The Assessment Statute Expiration Date (ASED) is the end of the time period in which the IRS can assess tax with respect to a particular tax year.
Statement from the IRS explaining proposed adjustments by examination; provides taxpayer 30 days to respond.