Tax Dispute Issues
Tax Dispute Frequently Asked Questions
What is an audit notice?
An audit notice is a notification from the government that it intends to review your tax return to see if you paid the correct amount of tax.
Can I appeal an audit determination?
Yes, the federal, state, and local governments have appeals processes by which you can appeal an auditor’s determination.
What is a notice of deficiency?
A notice of deficiency is an official notification from the government that it believes you owe more money. If you receive a notice of deficiency, you can challenge the government’s claims.
What is a tax summons?
A tax summons is a request from the government for information. The government can send a tax summons either to you for your information, or to a third party, like your bank or credit card company.
What are tax liens and levies?
A tax lien is a charge against property to ensure payment of your tax liabilities. A tax levy is the government’s attempt to actually take your property to pay your tax liabilities.
How can I challenge the government's assertion of a tax?
You can challenge the government’s claim that you owe more tax in court. The procedures for federal challenges are different from the procedures in state or local court.
Can the government impose penalties and interest on my tax liability?
Yes, the government has an array of penalties that it can impose if it believes you have not paid enough in tax. The government can also impose interest on your tax liability and on the penalties that it attempts to impose on you.