In certain circumstances, you may have the right to appeal to the IRS Appeals Division or to the United States Tax Court.
If you receive a 30 day notice from the IRS you have the right to appeal your case to the Internal Revenue Service’s Appeals Division. It is important that you do not ignore this notice. Appealing your issue may allow you to present your issues to another individual who can independently review your case and may be able to change the outcome of an audit or an offer in compromise.
If you receive a 90 day notice or a Notice of Deficiency, you have 90 days to file a petition with the United States Tax Court. It is important that you do not ignore this notice. If you fail to response to the notice, you lose your right to bring your case in tax court, the IRS can immediately assess any tax liabilities that they have proposed, and the IRS may begin collecting on the tax liability.