What Is An IRS Appeal?

When the IRS makes a decision on your account you will receive a notice. Along with the notice will include your rights to Appeal the decision that has been made. If you do not agree with the decision that the IRS has made, then you may be able to request an Appeal conference or hearing. When you request an Appeals conference, the IRS will try and resolve the tax issues to avoid the matter being taken before tax court. The purpose of the Appeals Office is to have an independent critic look at the tax issues in question. They will take into consideration the arguments of both the IRS and the taxpayer in order to resolve disputes. The Office of Appeals attempts to resolve tax issues in a fair and impartial way without taking a specific side of either party involved.
IRS Appeal
IRS Appeal

How Many Ways Can You Appeal?

The IRS will issue a notice that will detail the proposed adjustments to your account. A notice will also be issued if proposed collection action is going to be taken. Aside from those two issues, there are many other reasons your case can be taken before the Office of Appeals. Additional things that can be appealed are an Offer in Compromise, levy, lien, interest, trust fund recovery penalties, tax and penalty, or an Installment Agreement Request. The notice will also make you aware of your right to request a hearing with Appeals. Your conference may be held with either an Appeals or settlement officer. Each notice will detail how you would go about asking for this conference.

Refer to Publication 5, Your Appeal Rights and How to Prepare a Protest If you Don’t Agree, which is included with each notice. When you prepare the formal protest or small case request make sure that you state why you don’t agree with being held liable for the unpaid taxes. You can also make a written statement if you disagree with any added amounts that are being proposed. Make sure that your written request has a clear reason that you disagree. Be prepared to have details that support your position. Documents and records are good to bring with you in order to support the argument you are making.

IRS Appeal

If You Want to Appeal

A small case request is made when the total tax balance, including all tax, penalty, and interest for each one of the tax periods involved is $25,000 or less. If there is more than one tax period included and any one of the given periods is above $25,000, you must include a formal written protest with your Appeal. The total amount of tax must also take into respect the proposed adjustment, whether an increase or decrease, in the tax or penalties addressed. The total amount should also include any claims for refunds that were made. To make this small case request, your written formal request must be sent to an Appeals office. In your written formal request, you must include the changes and reasons that you do not agree with the adjustments. Make sure to include your full name, address and contact information in the written request.
IRS Appeal

Contact Taxpayer Assistance

This is to ensure you are contacted by the Appeals officer that will be assigned to your case. Each notice contains a deadline in which the protest must be made by. Generally, the deadline date is 30 days from the date that the notice was originally issued. If more than 120 days has passed and you have not been contacted by a specific IRS officer within the Appeals unit, you should contact the IRS by phone at the office in which your request was sent. If you are unable to obtain the direct contact information for the person who is working your case, there is an option for you to request that a taxpayer assistance case be opened. The Taxpayer
Assistance Line
 is 1-800-829-1040. The overall time it will take for your case to be resolved all depends on the specific requests made related to your case.

IRS Appeal

What Is An Appeals Processor?

The decision made by an IRS office examiner must be appealed with your local Appeals office. These offices are separate from and independently operated outside of the IRS office that held the exam. Appeals conferences can be held over the phone or in person at an IRS location. These meetings are relaxed and not held in a courtroom. You have the option to represent yourself during the Appeals process or you can hire a tax attorney, enrolled agent, or accountant to represent you. If you are unable to resolve the tax topics that are being disputed with the Appeals or Settlement Officer, then a further Appeal can be taken through United States Tax Court.
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Omni Tax Help specializes in handling cases with the Office of Appeals. There is an extensive amount of time and documentation that will go along with this type of request. Before you file an Appeal request make sure that you are able to support your argument against the tax periods in question. It is rare that an issue can be resolved with Appeals based on verbal information alone. It is best to have a team of trained professionals with you in order to justify your argument with necessary documents and familiarity with the law or authority upon which your argument is based.
IRS Appeal

Once you have included the laws and information in your protest, it is common practice that each taxpayer must sign and date the written protest stating that all information in the request is true and under the penalties of perjury. If you hire a tax expert to assist you in the Appeals process and they are the ones preparing the written protest for you then he or she must sign a declaration that to the best of their knowledge all info included in the request is true, accurate and correct.