Welcome to the Internal Revenue Service Independent Office of Appeals. We are a separate organization within the IRS. Did you know that you have the right to dispute most IRS decisions – like penalties, liens or increases in how much you owe? Well, you can. In most cases, you can request an appeal if you disagree with an IRS decision. Our office, commonly known as "Appeals," will hear your case and make an independent and impartial decision. We work to resolve disputes through conferences with taxpayers. Our conferences are informal meetings and can be held in person or by telephone or video. We can also work with you through the mail. The choice is yours how you want to meet with us. You may also have an authorized representative, like a CPA or a lawyer, help with your case if you wish, but you don't have to have one. As we consider your case, we will review the issue impartially – meaning we will review both your position and the IRS's position without bias or favor for either side. We base our decisions on how the law applies to the facts of your case. So the information that you provide is very important. We strongly encourage you to have all your documents ready and to be prepared to discuss your case. Appeals has a proven track record of successfully resolving most of the cases that come to us. In fact, we are typically able to resolve disputes in less time and with less expense than the courts. Still, you should also know that taxpayers who come to Appeals do not lose any right they may have to challenge the IRS in court if they cannot reach an agreement with us. If you want more information about the appeals process, consider watching our additional Appeals videos or check out this page, irs.gov/appeals. Thank you.