An official website of the U.S. Gov An official website of the U.S. GovA taxpayer, who disagrees with the examination changes and paid the tax due, requests a refund.
Process used by the IRS when the taxpayer disagrees with the results of an audit of a tax return; taxpayers can request an audit reconsideration when the balance due from the audit remains unpaid.
A taxpayer provides documents requested either before or during the examination to support amounts on tax return.
Action that allows a taxpayer the opportunity to appeal the collection action and continue to Tax Court if the taxpayer disagrees with the Appeals decision.
A taxpayer timely files for relief from additional tax owed due to his or her spouse or former spouse failing to report income or other return information properly.
If taxpayers cannot file by the due date of the return, they can request an extension of time to file on an IRS tax form.
Available for Collection Cases, taxpayers can petition Tax Court if they disagree with the Appeals decision.
A taxpayer and the IRS discuss options to pay a tax debt.
Tax returns are compared to similar returns, reviewed for entries, issues, or transactions under audit.
The IRS contracts with Private Collection Agencies to help collect certain overdue federal tax debts.
The IRS will typically discuss payment options with taxpayers prior to the assessment of additional tax.
A notice sent to a taxpayer stating the IRS publicly filed a notice of tax lien for unpaid taxes.
The process of resolving disputes by filing or answering a complaint through the tax court system.
Official website of the IRS that provides a range of information, forms, worksheets, and links on all tax-related topics.
