Every taxpayer has the right to challenge
From IRS.gov
Issue Number: Tax Tip 2020-171
Every taxpayer has the right to challenge the IRS’s position and be heard
Taxpayers have the right to challenge the IRS’s position and be heard. This is part of Taxpayer Bill of Rights, which clearly outlines the fundamental rights every taxpayer has when working with the IRS.
Taxpayers have the right to:
Raise objections.
Provide additional documentation in response to formal or proposed IRS actions.
Expect the IRS to consider their objections timely.
Have the IRS consider any supporting documentation promptly.
Receive a response if the IRS does not agree with their position.