Question

Following an audit of Mary Anderson's individual income tax return, the IRS revenue agent determined additional taxes were due. Mary disagreed. The IRS revenue agent and Mary were not able to reach an agreement at the revenue agent level.Mary received a copy of the revenue agent's report and would like to challenge the findings.Which of the following statements is incorrect regarding the appeals process?

1) The appeals process is an informal and flexible way to resolve tax disputes.
2) The appeals process is available to both taxpayers and the IRS.
3) The appeals process is a formal and time-consuming process.
4) The appeals process allows taxpayers to present their case to an independent appeals officer.

Answer 1

The appeals process is an informal and flexible way to resolve tax disputes and is available to both taxpayers and the IRS.

Step-by-step explanation:

The statement that is incorrect regarding the appeals process is that 3) The appeals process is a formal and time-consuming process.

The appeals process is actually an informal and flexible way to resolve tax disputes. It is available to both taxpayers and the IRS, allowing taxpayers to present their case to an independent appeals officer.