Every taxpayer has the right to appeal against tax authorities actions regarding a tax assessment or collection of tax.
You should consider appealing if you suspect that rules or procedures have not been followed by the authorities. What can and cannot be appealed against varies widely. Appeals have many forms, depending on the issue, and must be filed according to specific instructions and timelines.
An appeal can be regarded as a request to take a second look at a decision, the taxpayer’s situation and the impact of any ruling.