Registered Tax Return Preparer RTRP Practice Exam

A taxpayer can appeal an IRS decision by filing a formal appeal with the IRS Office of Appeals, which is specifically designed to handle disputes between the IRS and taxpayers. This process allows taxpayers to present their case to an impartial third party within the IRS. The IRS Office of Appeals works to resolve disputes on a fair basis, often without the need for formal litigation, which can be time-consuming and costly.

This avenue is structured to ensure that taxpayers have a clear process to contest a decision made by the IRS, providing them with an opportunity to explain their perspective and submit relevant documentation. The formal appeal process involves specific steps and timelines, ensuring that the taxpayer's concerns are addressed thoroughly.

Other options, while they may seem like they could provide assistance, do not offer the same level of resolution for an IRS decision. For instance, submitting a complaint to the Better Business Bureau does not influence IRS decisions directly and is more suited for consumer complaints about businesses. Contacting a local Congressman might bring attention to a situation, but it does not provide a formal pathway for appealing an IRS decision. Sending an email to IRS Customer Service could result in general inquiries or assistance but would not formalize an appeal against an IRS ruling.