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Income Tax Planning
Chapter 2: Working With the Tax Law/DISPUTE RESOLUTION PROCESS
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 2: Working With the Tax Law

DISPUTE RESOLUTION PROCESS

01.Core Concepts

• Examination • 30-day letter • Taxpayer can appeal to IRS appeals office within 30 days • IRS appeals office is separate from examination division • If no internal appeal, 90-day letter issued (Notice of deficiency) • Taxpayer has 90 days to: • Pay, or • File a petition in tax court without first paying the tax, or • Pay tax and file suit in District Court or the U.S. Court of Federal Claims.