Many years ago, I worked with a man who fought the IRS on a specific tax he felt was unfair. Every few weeks he would give me an update as it went through the Appeals process in the administrative forum.
The IRS uses an administrative forum process to settle most tax disagreements to avoid going through the Courts system and a formal trial. If no agreement is made, the case can go through the Court system where a judge will preside and a decision will be formally handed down.
I’m not encouraging you to appeal your taxes or to wait to get into trouble with the IRS, but it’s nice to know that the process is an informal meeting where you can represent yourself or bring your attorney – better yet, you can bring your accountant (hint hint) who can argue on your behalf.
From what I recall, my co-worker won his case.
