Welcome and thank you for giving me the opportunity to assist you with your tax question.
Here's the link to the appeal process within the IRS and the tax court:
The following is a link to Publication 5 which is referenced in the previous link:
If you require further information or clarification after reviewing this information, please do not hesitate to come back to me here, and I will be happy to assist you.
Thank you and best regards,
Thank you for the positive rating. Please remember to come back to me here if you have any questions about any of the information in the links I sent to you.