Taxpaying is a legal and a moral duty. However, if there is no legal framework to guide the taxing process, most people are likely to abscond from their moral duty and refuse to pay taxes. To ensure the taxpaying process is easier, the IRS has put in place auditors who help taxpayers to calculate the amount due to be submitted to the IRS. Like any other process that involves money, there are likely to be disagreements. The dreaded audit process might result to endless trips to the IRS offices to straighten issues up, especially when they do not agree with the audit outcomes. The trips to IRS offices can result to the assessment of taxes, interest, penalties, and in some worst case scenario, it can result to criminal sanctions. People will always disagree on tax matters and hence the audit appeal system has been put in place. The disagreement can be solved within the system or through going to court. Some people can get redress through the reviewed audit process but those who are unlucky usually have an alternative recourse through litigation. The law provides for appeal of the audit process through court rulings through the Office of Appeals for those who do not want to appeal tax disagreement through the IRS.