The IRS provides an appeals system for those who do not agree with the results of an IRS tax return examination, with other adjustments made by the IRS to their tax liability, or with collection (lien or levy) actions undertaken against them by the IRS. Here are some things to know when it comes to your appeal rights within the IRS:

1. When the IRS makes an adjustment to your tax return, you will receive a report or letter explaining the proposed adjustments. By law, this letter also should explain how to request a conference with an Appeals office in case you do not agree with the IRS findings on your tax return.
2. In addition to tax return examinations, many other tax obligations also can be appealed.  You also may appeal penalties, interest, trust fund recovery penalties, offers in compromise, liens and levies.
3. You generally can request a face to face meeting with an Appeals Officer or Settlement Officer at an IRS office located nearest your home or place of business. However, conferences also can take place by telephone.
4. Appeals conferences are informal meetings. You may represent yourself or have someone else represent you. Those allowed to represent taxpayers include attorneys, certified public accountants or individuals enrolled to practice before the IRS.
5. If you request a conference with an IRS Appeals employee and choose to represent yourself without an attorney or other professional tax advisor, you are urged to be prepared with all appropriate documentation, records, and arguments to support your position. Appeals Officers generally will review and consider all reasonable arguments and records; however, be cautioned that Appeals Officers or Settlement Officers will not consider frivolous arguments or those based on specious Constitutional grounds that have been repeatedly rejected by courts.
6. The IRS Appeals Office is separate from—and independent of—the IRS office taking the action you may disagree with. Thus, the Appeals Officer will review the disputed issues from a fresh and unbiased perspective and generally will seek to resolve the matter fairly. This includes flexibility to settle a matter on terms that are more favorable to the taxpayer than previously were proposed by the IRS, including taking into account the risks of litigation to the IRS if the matter is not resolved.
7. The Appeals Office is the only level of administrative appeal within the agency. If you do not reach agreement with IRS Appeals, or if you do not wish to appeal within the IRS, you may appeal certain actions through the courts.
8. For further information on the appeals process, consult your professional tax preparer or other professional tax advisor. You also can refer to IRS Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don’t Agree, and Publication 556, Examination of Returns, Appeal Rights and Claims for Refund. For further information, see also Publication 1660, Collection Appeal Rights, which discusses how you can appeal collection actions and Publication 3605, Fast Track Mediation–A Process for Prompt Resolution of Tax Issues. These publications, along with more information on IRS Appeals, are available on the IRS website at www.IRS.gov.

Most taxpayers already have filed their federal tax returns, but many may still have questions about their refund status, proper recordkeeping, how to correct mistakes on their return, and what to do if they move. Here is some information to help:

Refund Information

You can go online to check the status of your 2009 refund 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after you mail a paper return. Make sure to have a copy of your 2009 tax return available because you will need to know your filing status, the first Social Security number shown on the return, and the exact whole-dollar amount of the refund. You have three options for checking on your refund:

• Go to IRS.gov, and click on “Where’s My Refund” which will take you to a secure link to check the status of your tax refund
• Call 1-800-829-4477, 24 hours a day, seven days a week for automated refund information
• Call 1-800-829-1954 during the hours shown in your tax form instructions

What Records Should I Keep?

Normally, tax records should be kept for at least three years from the date the tax return is filed which relates to those records. However, some documents—such as records relating to a home purchase or sale, stock transactions, IRAs and business or rental property—should be kept longer. You should keep copies of tax returns you have filed and the tax forms package as part of your records. These may be helpful later in amending already filed returns or preparing future returns. There also are many records you have that may help document items on your tax return. You’ll need this documentation in case the IRS selects your return for examination. Here are some tips about keeping good records:

1. Normally, tax records should be kept for at least three years from the date the return is filed which relates to the records, because the IRS generally must assess any additional tax within three years of the return filing date (although there are exceptions to this rule).
2. Some documents—such as records relating to a home purchase or sale, stock transactions, IRA and business or rental property—should be kept longer, in particular where it might be necessary to prove basis for capital gain or depreciation purposes.
3. In most cases, the IRS does not require you to keep records in any special manner. Generally speaking, however, you should keep any and all documents that may have an impact on your federal tax return. The most efficient manner is to keep records together by the specific tax year to which the records relate.
4. Records you should keep include copies of the tax returns you have filed and the tax forms package; bills, credit card and other receipts; invoices; mileage logs; canceled, imaged or substitute checks and checking account statements; proofs of payment; and any other records to support deductions or credits you claim on your return.
5. For more information on what kinds of records to keep or how long to retain records, consult your professional tax preparer or other professional tax advisor, or see IRS Publication 552, Recordkeeping for Individuals, which is available by clicking on the embedded link herein, or by going to the official IRS website at www.IRS.gov or by calling 800-TAX-FORM (800-829-3676). 

What If I Made a Mistake?

Errors may delay your refund or result in notices being sent to you. If you discover an error on your return, you can correct your return by filing an amended return using IRS Form 1040X, Amended U.S. Individual Income Tax Return. Here are some additional things to know about amending your federal tax return:

1. If you need to amend your tax return, use Form 1040X, Amended U.S. Individual Income Tax Return.
2. Use Form 1040X to correct previously filed Forms 1040, 1040A or 1040EZ. The 1040X can also be used to correct a return filed electronically. However, you can only paper file an amended return.
3. You should file an amended return if you discover any of the following items were reported incorrectly: filing status, dependents, total income, deductions or credits.
4. Generally, you do not need to file an amended return for math errors. The IRS normally will automatically make the correction.
5. You usually do not need to file an amended return because you forgot to include tax forms such as W-2s or schedules. The IRS normally will send a request asking for those documents.
6. Be sure to enter the year of the return you are amending at the top of Form 1040X. Generally, you must file Form 1040X within three years from the date you filed your original return or within two years from the date you paid the tax, whichever is later.
7. If you are amending more than one tax return, prepare a 1040X for each return and mail them in separate envelopes to the IRS campus for the area in which you live. The 1040X instructions list the addresses for the campuses.
8. If the changes involve another schedule or form, you must attach it to the 1040X.
9. If you are filing to claim an additional refund, wait until you have received your original refund before filing Form 1040X. You may cash that check while waiting for any additional refund.
10. If you owe additional tax for 2009, you should file Form 1040X and pay the tax as soon as possible to limit interest and penalty charges. Interest is charged on any tax not paid by the due date of the original return, without regard to extensions.

Change of Address

If you move after you filed your return, you should send IRS Form 8822, Change of Address to the Internal Revenue Service. If you are expecting a refund through the mail, you should also file a change of address with the U.S. Postal Service.

For more information on checking refund status, proper recordkeeping, address changes and amended returns, consult your professional tax preparer or other professional tax advisor, or visit the official IRS website at IRS.gov.