id="en_US_2025_publink100083645"> 5. The Right to Appeal an IRS Decision in an Independent Forum. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the IRS Independent Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.
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Art. 4. The Right to Challenge the IRS’s Position and Be Heard.. 4. The Right to Challenge the IRS’s Position and Be Heard.
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Art. 6. The Right to Finality.. 6. The Right to Finality.
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