Your Right to Challenge the IRS: What It Means and How to Use It
Every taxpayer in the U.S. has the right to disagree with the IRS — and to be heard. This right is part of the
Taxpayer Bill of Rights, a set of 10 fundamental protections that apply to everyone dealing with the IRS — including non-residents and foreign nationals with U.S. tax obligations. Here is what this specific right means in practice.
What This Right Covers
Under the Taxpayer Bill of Rights, you have the right to:
- Raise objections and have them considered in a timely manner
- Submit additional documentation in response to IRS actions and have it reviewed fairly
- Receive a written response if the IRS disagrees with your position
This right applies in multiple situations: when the IRS identifies an error on your return, during an audit, or when the IRS is attempting to collect a tax debt.
When the IRS Says There's an Error on Your Return
Sometimes the IRS will send a notice saying your return has a math or clerical error. This is different from an audit — it's a specific correction notice. If you receive one, here is what you can do:
- You have 60 days to contact the IRS and tell them you disagree
- Include copies of any records that support your position
- You can call the number listed on the notice for assistance
- If the IRS agrees with you, they will adjust your account and send a correction
If the IRS does not agree, they will send a notice proposing a tax adjustment. That notice gives you the right to challenge the proposed change in U.S. Tax Court — before you pay anything. The deadline to file a petition is
90 days from the date of the notice (150 days if the notice was sent to an address outside the United States).
During an Audit or Examination
If the IRS is examining your return, you have the right to submit documents and raise objections throughout the process. If after reviewing your materials the IRS still disagrees, they will issue a notice explaining why they are increasing your tax. At that point, you have the right to petition the U.S. Tax Court before paying the disputed amount.
Before the IRS Collects a Debt: The Right to an Appeals Hearing
In certain circumstances, the IRS must offer you a hearing with the Independent Office of Appeals before it can take enforcement action to collect a tax debt. These actions include:
- Levying (seizing) your bank account or other property
- Filing a Notice of Federal Tax Lien against your property
The Independent Office of Appeals is a separate, impartial body within the IRS — it operates independently from the compliance and collection functions. If you disagree with the Appeals decision, you can petition the U.S. Tax Court.
Official IRS Sources
- Publication 556: Examination of Returns, Appeal Rights, and Claims for Refund
CPA Tips
Deadlines in IRS disputes are strict and non-negotiable. If you miss the 90-day window to petition Tax Court after receiving a deficiency notice, you lose the right to challenge the adjustment before paying. Set a calendar reminder immediately when you receive any IRS notice.
For non-residents outside the U.S.: the 150-day petition window applies to you. Make sure the IRS has your current foreign address on file — notice delivery dates affect your deadline. If you haven't updated your address with the IRS, do it now using
If you've received a notice proposing a tax adjustment and you believe it's incorrect, don't pay it first and dispute later — challenge it through Tax Court before paying. Paying first limits your options. For your specific situation, consider consulting a licensed CPA or tax attorney.