Tax Appeal: How Can I Appeal My IRS Case?

You may have heard of an IRS appeal, but what is it really? In simple terms, an appeal is a way for taxpayers to resolve their disagreements with the IRS without having to use legal action to come to a solution. If you choose to take your case to the tax appeals department of the internal revenue service it is still important to seek legal advice because little things can determine how long your case will last and how much money you ultimately have to spend defending it.

How to Successfully File a Tax Appeal

Keep in mind that when your case is moved to the appeals department it will be taken over by an Appeals Officer. This Appeals Officer will then review your case and may in some situations open new issues that were missed by the original examiner.

Taking Your Case to the Appeals Office

In most cases, if an Appeals Officer is required to review a case then the taxpayer is going to be asked for a formal written appeal stating what they do not agree with. Even if the IRS does not require you to submit a formal complaint, it is still best practice to submit one anyway. It is also recommended that you submit a request for a face to face meeting at the Appeals Office that is closest to your residence. If your case was submitted to an Appeals Office that is not located near you then you can request it to be transferred to your local office.

After the taxpayer or their legal representation has a face to face meeting with the IRS, the Appeals Officer will usually try and settle the dispute. Some other scenarios that could occur through the Appeals Officer will include the return of your case to the Examination Division, negotiate a settlement, settle the entire case, or completely close the case and mark it as a disagreement.

If the case cannot be settled with the Appeals Office then the taxpayer has the option to move the case to Tax Court. You must seek legal advice if you decide to take your case to Tax Court because it can become a very long and expensive process. You must think carefully about your decision to enter Tax Court before you do so because it can take a very long time to resolve any type of dispute.

Keep in mind that the Appeals Office cannot see every type of IRS dispute. It is limited to specific types of cases which will be listed below.

Type of Cases the Appeals Office Handles

The responsibility of the Appeals Office is to resolve cases in subject manner that include:

Offers in compromise
Penalty appeals
Income, estate, gift, employment and excise taxes
Collection due process and collection appeals program
Abatement of interest
Jeopardy levies
Refund claims

If your specific topic is not listed above it may be beneficial for you to seek legal consul to understand your rights as a taxpayer and what your options are for resolving your specific problem.

About Paul Gaulkin CPA

Paul Gaulkin is a Certified Public Accountant and enrolled with the U.S. Treasury to practice before the IRS. Mr. Gaulkin possesses unique technical knowledge in the process of securing relief for taxpayers nationwide with IRS and State tax problems. With an accounting degree from Florida International University, he is able to transform complex tax and accounting problems into easy to understand solutions.


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