Can I Appeal an IRS Audit Decision?

Yes — if you disagree with the outcome of an IRS audit, you have the right to appeal the decision within 30 days to the IRS Independent Office of Appeals. The Appeals Office is separate from the auditing division and has broad authority to settle cases. If you can't resolve it at Appeals, you can petition the U.S. Tax Court — and you don't have to pay the disputed amount first. You can represent yourself in Tax Court for smaller cases through the Small Tax Case ("S Case") procedure for disputes under $50,000. Responding promptly at each step is critical; missing deadlines can waive your rights.