Resolve tax disputes | USAGov (2024)

There are ways you can resolve tax disputes with the IRS. Learn what resources are available and how they can help. And find out what to do if you get a CP14 notice from the IRS.

Who to contact for help with your tax dispute

  • Taxpayer Advocate Service (TAS) - This free service helps you resolve tax problems. Get help with delayed or undelivered refunds, assistance if you are unable to pay your taxes, and more. Find a local taxpayer advocate in your area.
  • Low-Income Taxpayer Clinics (LITCs) - LITCs represent people in disputes with the IRS. They provide education on taxpayer rights and responsibilities. And they can help taxpayers who speak English as a second language (ESL). Contact a local LITC for free or low-cost services.
  • IRS Office of Appeals - This independent organization within the IRS helps resolve your tax disputes without going to tax court. Learn whether an appeal is right for you.
  • IRS Centralized Lien Operation - The IRS resolves basic and routine tax lien issues, such as verifying a lien, requesting a lien payoff amount, or releasing a lien. Learn more about federal tax liens.For assistance, call 1-800-913-6050.

What to do if you receive a CP14 notice from the IRS

The IRS sends CP14 notices to let people know they owe money for unpaid tax bills. But if you disagree with the amount the IRS says you owe, you can dispute it by calling the IRS Help number on your notice.

LAST UPDATED: January 11, 2024

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Resolve tax disputes | USAGov (2024)

FAQs

How are tax disputes resolved? ›

IRS Office of Appeals - This independent organization within the IRS helps resolve your tax disputes without going to tax court. Learn whether an appeal is right for you.

How do you resolve a dispute with the IRS? ›

If you disagree you must first notify the IRS supervisor, within 30 days, by completing Form 12009, Request for an Informal Conference and Appeals Review. If you are unable to resolve the issue with the supervisor, you may request that your case be forwarded to the Appeals Office.

What is the best way to resolve back taxes? ›

What to do if you owe the IRS
  1. Set up an installment agreement with the IRS. Taxpayers can set up IRS payment plans, called installment agreements. ...
  2. Request a short-term extension to pay the full balance. ...
  3. Apply for a hardship extension to pay taxes. ...
  4. Get a personal loan. ...
  5. Borrow from your 401(k). ...
  6. Use a debit/credit card.

Do IRS tax advocates really help? ›

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. We're here to ensure that every taxpayer is treated fairly and that you know and understand your rights. Our advocates can help if you have tax problems that you can't resolve on your own.

Who can help me fight the IRS? ›

If you are having tax problems and have not been able to resolve them with the IRS, the Taxpayer Advocate Service (TAS) may be able to help you. And our service is free. Note: The Taxpayer Advocate Service is currently experiencing a high volume of assistance requests due to tax return processing delays.

Does the IRS offer a fresh start program? ›

The Fresh Start program is open to any taxpayer who owes taxes and is struggling to pay them. There are no income requirements. The first step in applying for the IRS Fresh Start program is to complete our contact form, contact your tax attorneys, or contact your accountants to see if you qualify.

What are the two forms of dispute resolution with the IRS? ›

Post-Filing Issue and Case Resolution Types
  • Mutual Agreement Procedure (MAP) ...
  • Accelerated Competent Authority Procedure (ACAP) ...
  • Accelerated Issue Resolution (AIR Agreement) ...
  • Traditional Appeals Process. ...
  • Fast Track Settlement (FTS) ...
  • Early Referral to Appeals. ...
  • Rapid Appeals Process (RAP) ...
  • Post-Appeals Mediation (PAM)
Feb 27, 2024

Can I sue the IRS for withholding my refund? ›

You can file a suit in a United States District Court or the United States Court of Federal Claims. However, you generally have only two years to file a refund suit from the date the IRS mails you a notice that denies your claim.

Can a tax advocate help me get my refund? ›

If you're facing serious financial difficulties and need your refund immediately contact the Taxpayer Advocate Service at 877-777-4778.

Can I negotiate with the IRS myself? ›

You can submit an offer on taxes owed individually and for your business. Here are the main reasons the IRS may agree to accept less than the full amount you owe: Doubt as to Collectability: This means you don't have enough income or assets to pay your balance due in full.

What is the IRS one time forgiveness? ›

One-time forgiveness, otherwise known as penalty abatement, is an IRS program that waives any penalties facing taxpayers who have made an error in filing an income tax return or paying on time. This program isn't for you if you're notoriously late on filing taxes or have multiple unresolved penalties.

Does the IRS forgive tax debt after 10 years? ›

Background. Each tax assessment has a Collection Statute Expiration Date (CSED). Internal Revenue Code (IRC) 6502 provides that the length of the period for collection after assessment of a tax liability is 10 years. The collection statute expiration ends the government's right to pursue collection of a liability.

Has anyone won a case against the IRS? ›

Surprisingly, taxpayers win some or all of their cases against the IRS about 14% of the time. Attorney Counsel represented more of those cases than not. And only 6% of those who tried without a tax attorney won, and their attempts were based on frivolous arguments.

Are IRS appeals successful? ›

Potential reduction in tax liability: Too many taxpayers dismiss the appeal process because they feel they have no chance of winning against the federal government. In reality, taxpayers can often reduce what they owe by negotiating a lower amount. While it might not be a total victory, the savings can be significant.

What is considered a hardship for a tax advocate? ›

Financial Hardship

Economic harm includes any damage or loss of finances in any capacity. Will you lose or not remain in your house, not be able to get food, pay your utilities, or keep your transportation to work? Will you incur significant costs such as fees for obtaining representation to help with relief?

What is the tax resolution process? ›

Tax resolution is the process of working with the IRS and tax professionals to find a solution to your tax problems. The IRS might have an issue with your tax return or tax situation for a few reasons.

Which court resolves disputes between taxpayers and the IRS? ›

Congress created the Tax Court as an independent judicial authority for taxpayers disputing certain IRS determinations. The Tax Court's authority to resolve these disputes is called its jurisdiction. Generally, a taxpayer may file a petition in the Tax Court in response to certain IRS determinations.

What should someone do if they do not agree with the adjustments the IRS made? ›

File a Protest

You must send your formal written protest within the time limit specified in the letter that offers you the right to appeal the proposed changes. Generally, the time limit is 30 days from the date of the letter.

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