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IRS Appeal Settlement Authority – Paul Gaulkin CPA

Court settlement with money

Appeal settlement authority is very broad but the Appeals Officer’s intent is to settle the case without litigation. For this reason, settlement through the Appeals Officer cannot be automatic and must go through a certain process. This process involves convincing the Appeals Officer that there is significant uncertainty regarding the facts of a case or the application of the law to the case. IRS Appeal Settlement Authority Most of an Appeals Officer’s authority is derived from settling issues based on … Read more

IRS Legal Source Authority for an Appeal – Paul Gaukin CPA


When it comes time to make an appeal, a taxpayer may notice that there are many types of legal information in regard to their specific problem. This can make it difficult to determine which legal sources hold the most weight. These sources include Internal Revenue Code, regulations, revenue procedures, case law and so on. IRS Hierarchy of Authority Below we will list in order from highest to lowest authority when it comes to legal authority in regard to IRS appeals: … Read more