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After you file
Topic No. 151, Your Appeal Rights, is provided to taxpayers when there is a tax dispute. Generally, you’d need to provide the IRS with what they want relevant to a specific issue – a dispute over the Earned Income Credit, could call for providing children’s school records, birth certificates, proof of residence, etc. It depends on the issue.
A separate document explaining your appeal rights is typically sent when the IRS is conducting an audit, which would also inform the taxpayer of the reason for the audit.
The IRS also appears to be providing this topic when there is an offset to a federal refund. Please see Topic Number 203 - Reduced Refund for more information.
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March 30, 2020
1:10 PM