According to the Internal Revenue Service, or IRS (I-R-S), if you don't agree with the amount of your tax liability of certain collection actions, you have the right to ask an IRS appeals office to review your case. You also have the option of requesting a case review from a court of law. If you've been audited and you don't agree with the examiner's findings, you can also appeal to an IRS appeals office. If you don't want to use an appeals office, or if you'd like to appeal its findings, you can take your case to the U.S. Tax Court, the U.S. Court of Federal Claims, or a local U.S. district court, each of which is independent from the IRS. In a court appeals, the IRS must prove its case against you, but you also have certain obligations. For example, you must have complied with all the requirements to substantiate your return; kept all applicable records; cooperated with the IRS within reason; and had a net worth of $7 million or less. You can represent yourself in tax court, or you can be represented by a professional who's recognized by the court. For more information on appealing tax-related decisions, contact an attorney or other tax-law professional.