How Can You Appeal IRS Decisions?

Today we’re talking about the IRS Office of Appeals.
We’ve got some information you need to know.

Many tax disputes are not resolved in favor of the taxpayer. Many times, the IRS is wrong in their conclusions. There are remedies if you feel you have a strong case and can support that case with the IRS.

The IRS Office of Appeals was formed in 1927. Their mission is, “To resolve tax controversies, without litigation, on a basis which is fair and impartial to both the government and the taxpayer in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency of the service.”

Tax controversies can involve proposed tax assessments, tax collection, or other IRS actions. Once the IRS issues a final notice, taxpayers can generally seek a remedy from the courts. However, the appeals process is less formal and less costly than court proceedings and is not subject to judicial rules of evidence or procedure. Historically, it has been able to settle the majority of the cases that have come before it. In addition, taxpayers do not give up judicial review by coming to the IRS Office of Appeals and can still go to court.

One very important aspect of the Office of Appeals is that the office is independent from IRS compliance functions and this is critical for it to accomplish its mission: to resolve disputes effectively.

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The office is independent from
IRS compliance functions.

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How do you know if the IRS Office of Appeals is the right place for you? To qualify for appeals, ALL of the following items must apply:

• You received a letter from the IRS explaining your right to appeal the IRS’s decision.
• You do not agree with the IRS’s decision.
• You are not signing an agreement form sent to you.

If all of the above are true, then you may be ready to request a conference or hearing.
This course of action is not for you if ANY of the following apply:

• The correspondence you received from the IRS was a bill and there was no mention of appeals.
• You did not provide all information to support your position to the examiner during the audit.
• Your only concern is that you cannot afford to pay the amount you owe.

If you cannot qualify for the IRS Office of Appeals, you should talk again with the person at the IRS you have been dealing with or contact taxpayer services for assistance. You can also contact the taxpayer advocate service if you feel your taxpayer rights have been violated.

If you have tax problems, you should protect yourself by hiring a qualified tax problem specialist. We have experience in strategies in negotiating with the IRS to get you the lowest amount that you have to pay.

If you have a tax problem or know someone with a tax problem, please share this video or contact me by giving me a call or sending me an email. I look forward to hearing from you soon.

The Taxpayer Bill of Rights (Part 2)

Today we're back to talk about the last five rights you have according to the Taxpayer Bill of Rights. It's important to be aware of these in case you ever find yourself in a tax dispute with the IRS.

Today, we’re back to talk about the second part of our series on the Taxpayer Bill of Rights.

You can see the first portion here.

Last time I talked about the first five rights under the Taxpayer Bill of Rights. Today, let's talk about the other five.

6. You have the right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year. Taxpayers have the right to know when the IRS has finished an audit.

7. You have the right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and a collection due process hearing where applicable.

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You have the right to privacy and confidentiality.

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8. You have the right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect the IRS to investigate and take appropriate action against its employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

9. You have the right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to be told that if they cannot afford to hire a representative they may be eligible for assistance from a Low Income Taxpayer Clinic.

10. You have the right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

If you have tax problems, you should always protect yourself by hiring a qualified Tax Problem specialist. We have experience in strategies in negotiating with the IRS to get you the lowest amount that you have to pay. If you have a tax problem or know someone with a tax problem, give me a call or send me an email soon. I'd be happy to help.