IRS Appeals is a process that allows taxpayers to challenge decisions made by the Internal Revenue Service (IRS) regarding their tax returns or audits. If a taxpayer disagrees with an IRS determination, they can request an appeal to have their case reviewed by an independent office within the IRS. This process aims to resolve disputes without going to court. During the appeals process, taxpayers can present their case and provide additional evidence to support their position. The goal is to reach a fair resolution, and if the taxpayer is still unsatisfied, they may have the option to take their case to court.