The IRS has issued final regulations detailing how tax disputes are resolved by their Independent Office of Appeals, under the Taxpayer First Act of 2019. Generally, all taxpayers can use Appeals to settle tax disputes without court involvement, but there are exceptions, such as frivolous cases or disputes involving constitutional issues. These regulations also outline the procedural requirements, highlighting that disputes must be handled by the originating IRS office first, and clarifying that there is typically one chance for a case to be reviewed by Appeals. Additionally, special rules for certain situations, like cases with criminal implications, are defined, and specific procedural guidance is provided for requesting Appeals consideration.
Simple Explanation
The document says that if someone has a problem with their taxes, they can ask for help to solve it without needing to go to court, but there are some situations where this help isn't available. For example, if the problem is silly or argues about really big laws that can't be changed, they might not get help.