The IRS has reminded taxpayers that they have the right to question an IRS decision if they believe it is incorrect. This right is part of the Taxpayer Bill of Rights and helps make sure taxpayers are treated fairly. Taxpayers can explain why they disagree, provide additional documents and receive a response from the IRS if their position is not accepted. In addition, if the IRS finds a mathematical or clerical error on a tax return, taxpayers generally have 60 days to respond, send supporting records and contact the IRS if they need help. If the IRS agrees with the taxpayer’s explanation, it will correct the taxpayer’s account.
The IRS also said taxpayers can raise objections and submit documents during an examination or audit if they disagree with the agency’s position. If the IRS still does not agree, it may send a notice proposing a tax adjustment, and the taxpayer can petition the Tax Court before paying the tax. Moreover, the petition generally must be filed within 90 days, or 150 days if the notice is sent to a taxpayer outside the United States. Taxpayers may also request a hearing with the Independent Office of Appeals before certain collection actions, such as a levy or the filing of a federal tax lien. If they still disagree with the Appeals decision, they may petition the Tax Court.
IRS Tax Tip 2026-51
