Tax Appeals

What is an appeal?

An Appeal is a request by a taxpayer that does not agree with an IRS decision. The action of filing an appeal puts the IRS on notice that the taxpayer doesn’t agree with the IRS and is seeking a meeting to change the IRS decision.

Types of appeals that the IRS offers:

1. A Collection Appeal Request (CAP Form 9423) is generally used when a taxpayer and a Revenue Officer (Collection) do not see eye-to-eye on an intrusive collection tactic that the IRS wants to implement or has already implemented such as a Levy, Lien, seizure or the denial or termination of an installment agreement.
2. A Request for a Collection Due Process Hearing (CDP Form 12153) is used as an all-purpose appeal. Generally, it is invoked, by filing form 12153, when the IRS has already issued a Lien, about to issue a levy, and you want to request an alternative collection option that is less intrusive such as an Offer in Compromise, Payment Plan, be declared “currently not collectible”, request Innocent Spouse Relief, or request a withdrawal, discharge or subordination of a lien. There are certain legal and administrative notices and requirements the IRS must send/meet before a taxpayer can file this type of Appeal.
3. An Application for Taxpayer Assistance Order (Form 911) is another type of an appeal. This is used when the taxpayer has exhausted all other means of trying to resolve an issue with the IRS but an agreeable decision cannot be reached or there has been a significant delay in action by the IRS. This appeal is handled by the IRS’s Taxpayer Advocate Service. The Taxpayer advocate service cannot overturn an appeals officer decision. However, they can to expedite matters and are very helpful in most circumstances.

What can be appealed?

• Audits/Examination Determinations
• Offers in Compromise
• Installment Payment Plans
• Requests for Penalty Removal
• Innocent Spouse Decisions
• Levies
• Liens
• Seizures

Just about every type of intrusive type action taken by the IRS can be appealed. You just have to know the law, IRS requirements, and how to get to the Appeals Division. Do you know how? We handle these every day and know what it takes!

The goal of the IRS Appeal Division is to “settle” disputes between the IRS and taxpayers.

The most common IRS decisions which are appealed are that of an IRS Audit increasing the tax liabilities or a threat of levy action by an IRS Final Notice of Intent to Levy. Often this increase in tax includes additional penalties and interest.

The taxpayer must file an Appeals request within a certain legal time frame and follow the IRS guidelines for an Appeal request to be valid.

Representing yourself before the Appellate Division of the IRS is not advisable. It is like going to court without a lawyer. You WILL get creamed, if you do not know the law. We know the law and IRS requirements! You need expert representation on your side to fight for your rights!

Time is of the essence – do not delay. If you are interested in appealing an IRS tax decision or action, call us confidentially at 803-771-9800 or fill out our confidential contact form which will entitle you to request that someone from our firm contact you to schedule your FREE initial consultation with an income tax attorney.

DON’T WAIT. THERE ARE ALWAYS DEADLINES FOR FILING APPEALS!!!