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Bronx New York online Form 12153: What You Should Know
In an appeal hearing, the IRS may ask to see evidence and witnesses, and the taxpayer may use evidence that was not previously presented at a previous hearing (such as a copy of previous tax returns). There may be a fee, depending on the court. The filing fee is 175.00 (tax year) for tax years 2023 through 2013. Fee will increase for subsequent years. The hearing will involve hearing testimony from the IRS, the taxing authority, and the person to be collected. If the matter is appealed, the IRS will review all the supporting information. The matter then ends with an agreed upon decision by the IRS.
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