(Back to IRS Introduction)how to appeal outside the Service to the courts
What is left unsaid here is that they are referring to the TAX courts. The tax courts are not part of the Internal Revenue Service but they are still part of the Department of the Treasury. (Keep in mind that this is not the US Treasury Department but is a private organization.) You can also appeal outside the tax courts but since you are dealing with a private organization, you will be under civil jurisdiction and not under common law jurisdiction where you really want to be.
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