What is the role of the IRS Office of Appeals?

The role of the IRS Office of Appeals is to provide an impartial review of taxpayer disputes with the IRS, making this the correct choice. This office functions as an independent entity within the IRS that allows taxpayers to appeal their cases after receiving a decision that they wish to contest.

The primary focus of the Office of Appeals is to resolve tax controversies without going to court, ensuring that the process is fair and unbiased. It is intended to provide an avenue for taxpayers to voice their disputes and receive a thorough and equitable assessment of their concerns, often leading to a resolution that benefits both the IRS and the taxpayer. This appeals process emphasizes the right of taxpayers to seek a reconsideration of decisions made by the IRS regarding assessments or liabilities.

In contrast, other options do not align with the primary responsibilities of the Office of Appeals. For example, taxpayer education focuses on informing and guiding taxpayers about tax laws and procedures, which is a different purpose. Enforcing tax laws is primarily the responsibility of the IRS as a whole, rather than a specific office dedicated to appeals. Collecting unpaid taxes falls under the jurisdiction of the IRS's collections division, distinct from the appellate function that the Office of Appeals serves.