Apply IRS Audit And Appeals Procedures Practice Test

The Appeals Office is an independent function within the IRS that attempts to resolve tax disputes without litigation by considering the hazards of litigation for both parties.

A taxpayer must pay the disputed tax before requesting an Appeals Office conference.

The Appeals Office may only consider legal arguments; it cannot weigh the hazards of litigation.

Decisions by the Appeals Office are binding on the IRS and cannot be appealed to federal court.