Who May Apply To AADR
How To Appeal Your Audit Assessment
Where To File Your Aadr Appeal Application
After You Apply
Other Appeal Options
Resolve Other Tax Issues
Who May Apply to AADR
Who May Apply?
If you were audited by DOTAX, you can appeal any of the following:
- Notice of Proposed Assessment
- Notice of Final Assessment
- Notice and Demand of Penalty (return preparer penalty)
You cannot appeal the following to the Administrative Appeals Office:
- Statement of Taxpayer
- Notice of Personal Liability
- Letter from the Taxpayer Services Branch denying a refund due to the statute of limitations
Should I Apply?
Some reasons to file an appeal:
- You believe the facts do not support the assessment.
- You believe the assessment does not follow the law.
Before you appeal, you must try to resolve all issues with the Compliance Division. This includes, but is not limited to:
- Providing the auditor or examiner with the all information requested;
- Providing the auditor or examiner a written explanation of the disputed items; and
- Providing the auditor or examiner with evidence to support your position.
Eligibility & Criteria
The Administrative Appeals Office will only accept cases where:
- The issues and facts are fully developed and documented;
- There are a limited number of issues in dispute; and
- The parties are willing to resolve all of the disputed issues and act in good faith to find a resolution
Ineligible Issues
The Administrative Appeals Office may at its discretion determine that AADR is not appropriate for certain cases. AADR is not available for:
- Issues designated for litigation by the Attorney General;
- Issues for which there is no legal precedent;
- Industry specialization issues;
- Disputing an adjustment letter or billing notice that is unrelated to an audit;
- Collection issues; and
- Jeopardy assessments.
Page Last Updated: April 16, 2021