VITA Certification Practice Test 2026 – All-in-One Guide to Master Volunteer Income Tax Assistance!

A taxpayer can initiate an appeal against an IRS decision by submitting a formal appeal or requesting a Collection Due Process (CDP) hearing. This process allows taxpayers to formally contest various decisions made by the IRS, including issues related to the amount owed, collection actions, or other determinations that affect their tax situation.

When a taxpayer opts for a formal appeal, they typically complete a written request outlining their case and the specific reasons for disputing the IRS's decision. A CDP hearing, on the other hand, applies specifically when the IRS intends to levy or file a lien on a taxpayer's property, providing the taxpayer an opportunity to argue why this action should not take place.

This method of resolution is structured and provides taxpayers with legal standing to contest the IRS's actions, ensuring a fair process is followed. The other options, while potentially useful in different contexts, do not serve as the methods for formally appealing an IRS decision. For example, simply filing a refund request is relevant to getting back overpaid taxes but does not relate to appeals. Involving a tax advisor may help taxpayers navigate their circumstances but does not constitute the initiation of an appeal. Re-filing a tax return does not appeal a decision, as it addresses issues of reporting income or