Most disputes with the IRS are resolved through the
administrative appeals process. The IRS Appeals Office is a
separate and independent division of the IRS, and is the only level
of appeal provided to taxpayers within the IRS system. Such an
appeal must be formally requested in reply to the appropriate IRS
notice, issued at a particular stage in the process. Disputes are
handled through informal conferences with a designated Appeals
Officer, and may be conducted in person, through correspondence, or
by telephone. A taxpayer's success in resolving a dispute
through this process is often dictated by how the case is developed
during the prior stage in the process – such as during the
course of an audit. Therefore, it is critical to engage a qualified
and experienced representative as early into the case as possible,
in order to set the case up for success at this next level. For
information regarding the process and procedure involved in the
successful resolution of a tax
