If you were dissatisfied with how an IRS audit was conducted or what the outcome came to be, the next step is to contact the IRS Office of Appeals, an impartial body separate from any IRS office. If you still do not get the result you feel you deserve, the next step is to send your cause to the United States Tax Court. The Tax Court requires that you file your appeal with the court within three months after your audit. The Appeals Office will give you a “90-day Letter” that informs you of the time-frame you have to file an appeal with them.
Article I of the Constitution of the United States allows for taxpayers to appeal before a judge if they feel that their audit was inaccurate. They can hear cases including notices of deficiency, notices of transferee liability, cases of declaratory judgment, readjustment and adjustment of partnership items, review of the failure to abate interest, administrative costs, worker classification, relief from joint and several liability on a joint return, and review of certain collection actions. All of these appeals only allow a qualified tax attorney to represent you in court. The U.S. Tax Court is special because you don’t have to pay any tax liability in order for a judge to hear your case. All judges presiding in the U.S. Tax Court have previous experience in tax law specifically. Judges will travel all over the country to conduct trials in specific cities, even though the physical court is located in Washington D.C.
Talk with a professional tax lawyer to find out how you can appeal your case to the U.S. Tax Court.