Appeals... Resolving Tax Disputes If you disagree with the results of an audit or IRS Collection actions, you may have the right to an appeal. Taxpayer Advocate Service As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems with the IRS and recommend changes to prevent the problems. Federal Tax Liens Liens give us a legal claim to your property as security or payment for your tax debt. Levy A levy is a legal seizure of your property to satisfy a tax debt. Levies are different from liens. A lien is a claim used as security for the tax debt, while a levy actually takes the property to satisfy the tax debt. Taxpayer Rights Whether you file a Form 1040 or 1040-SR or a complicated corporate return, you will benefit from knowing your rights as a taxpayer and being familiar with the IRS' obligations to protect them.