The Taxpayer Roadmap

The diagram you see in the attached PDF is like a big picture view of what happens when you deal with taxes. It shows all the steps you might go through, from asking questions about tax laws to dealing with audits, appeals, collection, and even going to court if things get really complicated.

Tax stuff can be pretty complicated, and this diagram helps show how everything is connected. You might notice that some steps overlap or happen more than once. That's because dealing with taxes isn't always straightforward.

But don't worry! Even though it might look like a maze, we made this diagram to help you figure out where you are in the process and what to do next.

Stages of the Journey:

Getting Answers to Tax Law Questions:

  • Taxpayers seek clarification on tax laws and regulations.
  • Utilize resources such as IRS publications, online tools, and helplines.
  • Understand their rights and responsibilities as taxpayers.

Audit Process:

  • IRS conducts examinations of tax returns to ensure accuracy.
  • Taxpayers may be selected for audits randomly or based on specific criteria.
  • Provide documentation and explanations to support tax positions.

Appeals Stage:

  • If taxpayers disagree with audit findings, they can appeal the decision.
  • Request a review by the IRS Appeals Office for a fair resolution.
  • Present arguments and evidence to support their case.

Collection Actions:

  • If taxes remain unpaid, taxpayers may face collection actions.
  • Receive notices of balance due, payment requests, and intent to levy.
  • Explore options such as installment agreements or offers in compromise.

Litigation Process:

  • In cases of unresolved disputes, taxpayers may pursue litigation.
  • File petitions with the U.S. Tax Court to challenge IRS determinations.
  • Present arguments and evidence in court to seek a favorable outcome.