Tax Litigation FAQs

• Q: What Rights do Taxpayers Have When Dealing With the IRS?
  A: IMost people consider any dealings with the IRS to be very stressful and frustrating.  Keep in mind that taxpayers have important rights when dealing with the … More
• Q: What is the IRS Appeals Office?
  A: If you disagree with the IRS findings in your case, you can appeal your case to the Appeals Office of the IRS. The local Appeals Office is separate from and … More
• Q: How Does the IRS Determine Which Tax Returns to Audit?
  A: According to the IRS, tax returns are selected to be audited in one of two ways:  (1) the IRS uses computer programs to identify returns that may have incorrect … More
• Q: What Protections are Taxpayers Entitled to When They Have a Dispute with the IRS?
  A: When taxpayers have a dispute with the IRS, they are entitled to the following minimum protections from the Appeals Office: Appeal disputes arising under the Internal … More
• Q: What is an Installment Agreement?
  A: If you owe the IRS money, but can't pay it in one lump sum, the IRS might allow you to pay according to an "Installment Agreement."  Installment … More
• Q: What is an Offer in Compromise?
  A: An "Offer in Compromise" (OIC) is an arrangment made with the IRS to settle unpaid tax accounts for less than the full amount of the balance due. This … More
• Q: Which Taxpayers Qualify to Make an Offer in Compromise to the IRS?
  A: The Offer in Compromise program is an option for taxpayers who can't pay the tax they owe, either in a lump sum or through an installment agreement, and have … More
• Q: What is a Partial Payment Agreement with the IRS?
  A: When you can't pay all the tax you owe to the IRS in a lump sum, you may be able to work out a payment plan to pay what you owe.  If the amount you owe is so … More
• Q: What is Innocent Spouse Relief?
  A: As set forth in more detail in IRS Publication 971,  under the law, spouses are jointly and individually responsible for any tax, interest, and penalties on a … More
• Q: How do I Apply for Innocent Spouse Relief?
  A: To apply for Innocent Spouse relief, file Form 8857, "Request for Innocent Spouse Relief," and attach a statement explaining why you qualify for … More