Here’s what HIVE AI had to say about “Appeal rights and procedures for disputed assessments”:

Appeal rights and procedures for disputed IRS assessments

Overview of your administrative appeal options

You can request review by the IRS Independent Office of Appeals for most disputed matters (exam adjustments, penalties, liens/levies, interest abatement denials, OIC rejections). Appeals is independent of Examination/Collection and resolves cases informally based on hazards of litigation. You’ll receive a report/letter explaining proposed adjustments or collection action and instructions to request an Appeals conference. You may represent yourself or use an authorized representative with Form 2848. 1

Starting an appeal before assessment (deficiency procedures)

30-day letter stage (pre‑statutory notice)

After an exam proposes changes, the IRS generally issues a “30‑day letter.” If you disagree, you can request Appeals consideration by filing a timely written protest (small case or formal, depending on dollar amount). The district director refers protested cases and their administrative file to Appeals; Appeals can decline if further development is needed, but you’re not required to use Appeals. 2

Statutory Notice of Deficiency (90‑day letter)

If no agreement is reached, the IRS issues a Statutory Notice of Deficiency. You generally have 90 days from entry to petition U.S. Tax Court (120 days if another party appeals first, see next section). If you don’t petition in time, the IRS will assess and bill the deficiency; if you do petition, the Tax Court’s final decision controls the assessable amount. 3

Petitioning Tax Court and appellate rights

Filing deadlines and stays

File your Tax Court petition within 90 days after the decision is entered to preserve review rights in the courts of appeals. If one party timely notices an appeal, other parties have 120 days from entry to appeal. Filing a notice of appeal does not stay assessment/collection unless you post an appeal bond up to twice the portion at issue, with surety approved by the Tax Court. 4 5

After a Tax Court decision

Once final, the Tax Court’s redetermined deficiency is assessable and payable on notice and demand. Amounts determined as deficiency but disallowed by a final Tax Court decision cannot be assessed or collected. 3

Disputes outside deficiency procedures

Math or clerical error assessments

If the IRS adjusts your return for a math/clerical error, you cannot petition Tax Court based on that notice; the adjustment is not a statutory notice of deficiency. You may request abatement and provide an explanation to restore normal deficiency procedures if the IRS disagrees. 6

Bankruptcy or receivership immediate assessments

When immediate assessment is required in bankruptcy/receivership, the IRS issues Letter 1005. You may file a protest within 30 days for an Appeals conference; generally only one conference is granted unless new material information emerges. 7

Employment tax and trust fund recovery penalty (TFRP)

For employment tax exams, if unagreed, you may request a meeting with the examiner’s manager and then go to Appeals. You’ll receive Publication 5 and instructions to prepare a protest. 8
For TFRP (Letter 1153), preserve your appeal by mailing/faxing a written appeal within 60 days of mailing (75 days if addressed outside the U.S.). Informal contact with the RO within 10 days doesn’t replace the written appeal requirement. 9
Small‑case Appeals procedures for certain TFRP amounts ≤$25,000 per period allow a simplified written request listing issues and reasons; mail to the contact on the notice. 10

Penalties generally

Many penalties have post‑assessment appeal rights. Some, like estimated tax additions (6654/6655), are excluded; others are contestable pre‑assessment if subject to deficiency procedures. For excluded penalties (e.g., 6700, 6672), special statutory procedures apply. 2
If you disagree with a penalty and Appeals sustains it, you generally must full pay and file a refund claim on Form 843; after denial or 6 months of inaction, you may sue in U.S. District Court or the Court of Federal Claims. 11

Jeopardy and termination assessments

You can administratively appeal jeopardy/termination assessments; Appeals determines whether making the assessment and the amount were reasonable and appropriate, and can sustain in full/part, or find it unwarranted. 12

Early referral to Appeals during an active exam or collection case

You may request “early referral” of one or more unresolved issues from Examination or Collection to Appeals to expedite resolution. 13

If you miss pre‑assessment options: pay, claim, and sue (refund route)

Filing a claim and litigation deadlines

After assessment and payment, file a timely refund claim with the IRS. If rejected (notice by certified/registered mail) or if 6 months pass without action, you may sue for refund in U.S. District Court or the U.S. Court of Federal Claims within 2 years of the disallowance notice; extensions can be agreed on via Form 907. 3

Special refund/appeal mechanics for certain penalties

For appraiser penalties under IRC 6695A, there are post‑assessment Appeals rights before payment; if fully paid, you may bring a refund suit after claim denial or 6 months of inaction, within 2 years of disallowance. 14

Collection due process and other Appeals avenues

You can appeal many collection actions (liens, levies), rejection of offers in compromise, interest abatement denials, etc., through the Appeals process described by the IRS, with informal conferences and the right to representation. 1

Appeals in specialized contexts

Retirement plan qualification determinations

For proposed adverse determination letters, file a written appeal within 30 days to the address on the letter, requesting an Appeals conference; be prepared to discuss all disputed issues. 15

Practical tips to protect your rights

Deadlines and documentation

Calendar all response windows (30‑day letter protest due date, 90‑day Tax Court petition deadline, 60/75‑day TFRP appeal window, 2‑year refund suit deadline after disallowance). Missed deadlines usually force you into the pay‑and‑sue path. 9 3 4
Prepare a written protest that states facts, law, and your position, and attach supporting documentation. Appeals conferences are informal but evidence‑driven. 1

Staying collection during litigation

If you appeal a Tax Court decision, assessment/collection can proceed unless you post an appeal bond up to twice the amount at issue. Consider cash flow and risk before bonding. 5

Costs and fees

If you substantially prevail and meet the requirements for administrative or litigation cost awards, decisions granting/denying fees are appealable; IRS denials of administrative cost awards can be petitioned to Tax Court within 90 days of mailing. 16

What happens if Appeals or Tax Court is not used

If you don’t petition Tax Court after a 90‑day letter and don’t otherwise resolve in Appeals, the IRS will assess after the 90‑day period. Your remaining path is to full pay, file a refund claim, and, after disallowance or 6 months, bring a refund suit. 17 3

Fast action checklist

Identify which path applies: deficiency (30‑day/90‑day letter), penalty post‑assessment appeal, jeopardy/termination, TFRP, or collection appeal 1
Calendar the exact response/petition deadlines and prepare a written protest or petition as required 2 4
Decide whether to request early referral to Appeals to narrow issues faster 13
If you miss pre‑assessment remedies, pay and file a protective refund claim to preserve litigation rights 3

If you tell me the exact notice/letter type (e.g., 30‑day letter, Letter 3219, Letter 1153, CP2000, penalty notice) and tax type/year, I can draft the protest or petition steps and deadlines specific to your case.

Sources

1 – IRS.gov Tax Topics📄 Summarize
2 – Treasury Regulation 601.106📄 Summarize
3 – Treasury Regulation 601.103📄 Summarize
4 – IRC § 7483📄 Summarize
5 – IRC § 7485(a)📄 Summarize
6 – IRC § 6213(b)📄 Summarize
7 – Treasury Regulation 601.109📄 Summarize
8 – IRS – Publication 5146 Employment Tax Returns Examinations and Appeal Rights📄 Summarize
9 – IRS IRM 5.7.6 Trust Fund Penalty Assessment Action📄 Summarize
10 – Rev. Proc. 2005-34📄 Summarize
11 – IRS – Notice 1215 What to do If You Disagree with the Penalty📄 Summarize
12 – IRS IRM 4.15.1 Jeopardy and Terminations📄 Summarize
13 – IRC § 7123(a)📄 Summarize
14 – IRS IRM 20.1.12 Penalties Applicable to Incorrect Appraisals📄 Summarize
15 – IRS – Publication 5153 Appeal Procedures – Adverse Determination Letter on Qualification of a Retirement Plan📄 Summarize
16 – IRC § 7430(f)📄 Summarize
17 – IRS IRM 1.34.4 Unpaid Assessments📄 Summarize

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Appeal rights and procedures for disputed assessments