A tax appeal is a method of challenging a decision made by the U.S. Internal Revenue Service (IRS). Tax appeals can help individuals to resolve issues with the IRS without resorting to litigation.

According to the IRS website there are four grounds for filing a tax appeal:

1. You believe the IRS made an incorrect decision based on a misinterpretation of the law
2. You believe the IRS didn’t properly apply the law due to a misunderstanding of the facts
3. You believe the IRS is taking inappropriate collection action against you or your offer in compromise was denied and you disagree with that decision
4. You believe that the facts used by the IRS are incorrect

If any of these grounds are claimed, then appropriate evidence and argumentation must be presented.

In order to file an appeal, the IRS requires that a written protest be submitted. Once the appeal is completed, the protest should be mailed to the IRS examination or collection office that made the tax assessment or issued the collection action. It is important that the protest is not sent directly to the IRS Independent Office of Appeals. If the case is not resolved at the lower office levels, those IRS agents will forward the protest to the Office of Appeals themselves.

The kind of evidence that is required to prove a tax appeal varies depending on the nature of the appeal being sought. If the appeal is based on a misinterpretation of the law, then evidence of the misinterpretation must be shown. If the appeal is based on inappropriate collection, then evidence of inappropriate collection must be presented.

If a tax appeal is successful, then the issue being appealed will be resolved in favor of the individual. However, if the appeal is unsuccessful then the IRS’ previous course of action will be reimposed on the individual.