OIC 126: Appellate Rights

OIC 126: Appellate Rights

• Video Overview 0/1

  • Lecture 1.1
    Video Overview: Does a Taxpayer Have a Right to Appeal the Rejection of an Offer in Compromise?

    5 minutes
    5m

• Overview of Appellate Rights 0/1

  • Lecture 2.1
    Overview

    5 minutes
    5m

• Independent Administrative Review 0/1

  • Lecture 3.1
    Independent Administrative Review

    15 minutes
    15m

• Appellate Rights Following Collection Due Process Determination 0/1

  • Lecture 4.1
    Appellate Rights Following Collection Due Process Determination

    25 minutes
    25m

• Appellate Rights Following a Non-Collection Due Process Determination 0/1

  • Lecture 5.1
    Appellate Rights Following a Non-Collection Due Process Determination

    15 minutes
    15m

• IRS Office of Appeals 0/1

  • Lecture 6.1
    IRS Office of Appeals

    60 minutes
    1h0m

• IRS Office of Appeals' Jurisdiction & Function 0/1

  • Lecture 7.1
    Jurisdiction & Function of the IRS Office of Appeals

    20 minutes
    20m

• Appealable & Non-Appealable Decisions 0/1

  • Lecture 8.1
    Appealable & Non-Appealable Decisions

    20 minutes
    20m

• 30-Day Appeal Deadline 0/1

  • Lecture 9.1
    30-Day Appeal Deadline

    20 minutes
    20m

• Appeal Application Process 0/1

  • Lecture 10.1
    Appeal Application Process

    45 minutes
    45m

• Appellate Issues 0/1

  • Lecture 11.1
    Appellate Issues

    60 minutes
    1h0m

• Appeals Referral Investigation 0/1

  • Lecture 12.1
    Appeals Referral Investigation

    20 minutes
    20m

• Sustaining Offer Rejection 0/1

  • Lecture 13.1
    Sustaining Offer Rejection

    15 minutes
    15m

• Conference and Practice Requirements 0/1

  • Lecture 14.1
    Conference and Practice Requirements

    20 minutes
    20m

• Re-Opening a Rejected Offer Previously Sustained on Appeal 0/1

  • Lecture 15.1
    Re-Opening a Rejected Offer Previously Sustained on Appeal

    20 minutes
    20m

• Taxpayer Compliance 0/1

  • Lecture 16.1
    Taxpayer Compliance

    20 minutes
    20m

• Ex Parte Communications are Prohibited 0/1

  • Lecture 17.1
    Ex Parte Communications

    10 minutes
    10m

• Quiz 0/1

  • Quiz 18.1
    Test Your Knowledge of a Taxpayer’s Appellate Rights

    20 questions120 minutesFinal
    2h0m