IRS Appeals

You Can Dispute an Audit through an Appeal

NOTE: The most important thing at this point, if you feel you need to request an appeal, is that you do it within the time frame set forth in the letter you receive from the IRS and make certain that you do not forfeit your rights to an administrative appeal. Never delay the appeal process! All appeals must be based on a factual and legal argument.

As a taxpayer your rights to appeal cover:

• trust fund recovery penalties
• offers in compromise
• issues of employment tax
• all liens, levies and seizures
• abatement of interest due
• findings relative to fraud
• and many other judgments that may have been determined in your case.

Due to the seriousness of this process and its potential outcome, Jozwiak Law recommends that you not try to represent yourself and that you seek a qualified tax attorney to handle your appeal.

What can be achieved by hiring a professional?

1. Knowledgeable and seasoned tax attorneys will have more credibility than you would have. Only an attorney versed in the intricacies of the tax system will be able to fully understand your case and navigate these rough waters to your best advantage.
2. Appeals officers often assume the role of IRS advocates and may not exhibit the degree of fairness or professionalism that you would expect in such matters.
3. Because extensive legal and factual arguments are made during the appeals process, they must all be in writing and submitted under penalty of perjury. When an attorney submits this documentation into the record at your appeals hearing, it becomes part of the official record. If litigation then becomes the only course for your case to take, you will not have to rely on an appeals officer's recollection or hearsay about your appeal, and you will have the best documentation available to you.

Collection and examination determinations are usually quite stressful to the taxpayer. It is the objective of an appeals officer to prevent your case from being litigated in the courts. You are also required to pursue all means of resolution through the administrative process before going to trial.

Your Right to a Tax Appeal

If after a tax examination you feel that you are not being treated fairly or properly and no resolution is in sight, you may request to speak with the examiner's supervisor. If after this subsequent meeting (or examination/adjustment conducted via correspondence) you receive a report (or letter) confirming the judgment it will inform you that you may now appeal it. This letter will also instruct you how to proceed with an appeal. Remember, if you do seek an appeal, be prepared to back-up your claim.

Because an appeal is an informal conference, you may choose to represent yourself. However, an attorney, CPA or someone allowed to practice before the Internal Revenue Service can also do this on your behalf. If this portion of the process yields no satisfactory result or benefit to you, the case may then be litigated in court.

In summary, the appeals process is in place to foster a fair and balanced resolution for all parties concerned, without having to proceed into the courts to seek a final determination. Appeals Office reviews are informal and are often conducted by correspondence, over the phone or in person. The object of this is to prevent expensive and time-consuming court trials from becoming necessary. The IRS wishes to promote voluntary compliance, fairness and confidence in the appeals process through this independent process, but, once again, if you disagree with their findings you may still litigate the matter.

The IRS may take advantage of taxpayers who choose to represent themselves due to the taxpayer's lack of knowledge of the law and regulations. There are always issues at stake, that only a knowledgeable and experienced tax attorney will understand when presenting a collection appeal on your behalf. For all you know, the statute of limitations may have expired or some other mitigating issues may be present that will offer you relief from your current situation.

If you feel that any of this applies to you or your situation, do not hesitate to call us for an appointment.

Remember: Appeal issues need to be dealt with in a timely manner.