To appeal a tax liability, a person should consider the relevant tax and then file a written protest, notes the Internal Revenue Service. In addition, a written Power of Attorney must be filed if a lawyer, certified public account or enrolled agent is assisting with the case.
A formal written protest must contain basic information such as name, tax periods involved, reasons for disagreeing and the legal resource that supports the claim. This documentation must be filed with the Internal Revenue Service Office of Appeals, notes the organization's official website. However, if the tax amount in question is less than $25,000, a person can elect to file a small case request. This request can be completed with Form 12203.
A tax appeal can apply to both income and property tax liabilities, note Forbes. The National Taxpayers Union is an organization that specializes in ensuring the rights of taxpayers. This non-profit entity assists with interpretation of the Internal Revenue Code and the appeal rights of taxpayers, as noted by the organization's official website. The government has also made available additional documentation related to the appeals process. This information is located in Publication 5 and contains step-by-step instructions on tax appeals, small case requests and other forms of protest, as noted by the Internal Revenue Service.