Appeal IRS Problem with Former IRS Appeals Agents – The Appeals Process

Appeal IRS Problem with Former IRS Appeals Agents – The Appeals Process

Posted on by Michael Sullivan Fresh Start Tax Expert

Appeal System of the Internal Revenue Service.

People sometimes disagree on tax matters, the IRS has an appeal system. However reasons for disagreeing must come within the scope of tax laws. The IRS process of appeals must be followed to the letter of the law or they will be completely denied by the Internal Revenue Service.

The Appeal IRS Decision

The tax decision reached by the examiner may be appealed to a local appeals office, which is separate and independent of the IRS Office that conducted the examination.

An appeals office is the only level of appeal within the IRS.

IRS Conferences with  the appeals division office personnel may be conducted in person, through correspondence, or by telephone with the taxpayer or its authorized representative.

Instructions for requesting a conference with an appeals officer are always provided in the letter of proposed tax adjustment. It is the job of each unit to make sure each taxpayer, business or corporate entity receives specific instructions regarding the appeals process.

In FSLG, the Letter 950 is generally used to propose adjustments to employment taxes.

It states that to request a conference with an appeals officer, the taxpayer will need to file either a small case request or a formal written protest with the contact person named in the letter.

Whether you file a small case request or a formal written protest depends on several factors.

Small Case Appeals

If a conference is requested the examiner will send the conference request letter to the appeals office to arrange for a conference at a convenient time and place. The taxpayer or its qualified representative should be prepared to discuss all disputed issues at the conference. Most differences are settled at this level.

To go further passes process involves going to tax court so it is critical that cases are settled at this level. Needless to say Tax Court can run thousands and thousands of dollars.

Only attorneys, certified public accountants or enrolled agents are allowed to represent a taxpayer before Appeals.

Making a Small Case Request $25,000 or less

A small case request is appropriate if the total amount of tax, penalties, and interest for each tax period involved is $25,000 or less.

If more than one tax period is involved and any tax period exceeds the $25,000 threshold, a formal written protest for all periods involved must be filed.

The total amount includes the proposed increase or decrease in tax and penalties or claimed refund.

To make a small case request, the instructions in the letter of proposed tax adjustment provide that the taxpayer should send a brief written statement requesting an appeals conference and indicate the changes with which it does not agree with and the reasons it does not agree with them.

Be sure to send the protest within the time limit specified in the letter you received, which is generally 30 days.  If you are sending this request in by mail make sure you send it certified. If it is not received on a timely basis IRS will deny your request.

Filing a Formal IRS Protest or Appeals with the IRS

When a formal protest is required, it should be sent within the time limit specified in the letter. The following should be provided in the protest:

1. Taxpayer’s name and address, and a daytime telephone number.

2. A statement that taxpayer wants to appeal the IRS findings to the Appeals Office.

3. A copy of the letter proposed tax adjustment.

4. The tax periods or years involved.

5. A list of the changes that the taxpayer does not agree with, and reason for disagreement.

6. The facts supporting the taxpayer’s position on any issue that it does not agree with.

7.The law or authority, if any, on which the taxpayer is relying.

Important note

All taxpayers must sign the written protest, stating that it is true, under the penalties of perjury as follows:

“Under the penalties of perjury, I declare that I examined the facts stated in this protest, including any accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and complete.”

If the taxpayer’s representative prepares and signs the protest for the taxpayer, he or she must substitute a declaration stating:

That he or she submitted the protest and accompanying documents and;.

Whether he or she knows personally that the facts stated in the protest and accompanying documents are true and correct.

You can hire Former IRS Appeal Agents for Nationwide appeals

If you need to hire professional tax help to appeal or resolve your IRS dispute contact us today a you can speak directly to former IRS agents, managers and tax instructor.

Also on staff at Fresh Start Tax is a former IRS appeals agent who worked in the Appeal division for over 25 years. We are a nationwide company.

You can contact us today for a free initial tax consultation.

 

Appeal IRS Problem with Former IRS Appeals Agents – The Appeals Process

 

 

About Michael Sullivan

Michael Sullivan is Former Award Winning IRS Agent and Teaching Instructor with the Internal Revenue Service. Mr. Sullivan worked in the local, district and regional offices of the IRS. Mr. Sullivan has been in private practice since 1982 and is a tax expert in the field of Federal and State Tax Resolution. Connect with Michael Sullivan on Google+

View all posts by Michael Sullivan →
This entry was posted in Tax Help and tagged Appeal your IRS Problem with Former IRS Appeals Agents. Bookmark the permalink.

Call We Can Solve Your Tax Problem Immediately!

Member Of NSA, FICPA, NAEA, Better Business Bureau Accredited Business

: Home: The Firm: Tax Solutions: FAQs: Testimonials: Media Center: Press Releases: IRS Forms: Blog: Contact:
: Site Map: Privacy Policy:

: Immediate Representation: Received IRS Letter: Remove IRS Wage Garnishment: Remove IRS Bank Levy: Installment Agreements:
: Release Tax Liens: Unfiled Tax Returns: Negotiate Offer in Compromise: Innocent Spouse: Settle Payroll Liability / 941:
: Apply for Hardship Status: Large Dollar Cases: 165 Theft Loss Tax Deduction: Owe 401k IRS Taxes: Christian Tax Professionals:
: IRS Tax Audit: Florida Sales Tax Problems: Florida Tax Attorney: Income Tax Return Preparation:

 

Fresh Start Tax provides solutions to your IRS Tax Problems in South Florida including the Palm Beach, Broward and Miami-Dade Counties and the cities of:
Miami, Fort Lauderdale, West Palm Beach, Weston, Plantation, Boca Raton, Delray Beach, Hallandale, Deerfield, Pompano

Now providing Tax Solutions to Highlands County including Sebring

*Mr. Sullivan has been in private practice since 1982 in South Florida which gave roots to Fresh Start Tax LLC.
The firm began as Sullivan & Powell PA and through the years transitioned to its now current form.

All attorneys are retained by separate engagement on all tax cases to maintain attorney client privilege.
They have the option if retaining fresh Start tax LLC by engagement or on certain cases by use of a Koval letter.
Should you have any question you can speak directly to the attorneys or lawyers themselves.
Anthony M. Verni is admitted to practice law in the state of New Jersey and licensed as a certified public accountant in the state of Illinois.
Frank Andreacchi, Ed Vecchio and Scott Szaro are no longer with the company and are pictured on our site.

Disclaimer: No Rendering of Advice - The information contained within this website is provided for informational purposes only and is not intended to
substitute for obtaining accounting, tax, or financial advice from a professional accountant. Presentation of the information via the Internet is not intended
to create, and receipt does not constitute, an accountant-client relationship. Internet subscribers, users and online readers are advised not to act upon this
information without seeking the service of a professional accountant. Any U.S. federal tax advice contained in this website is not intended to be used for
the purpose of avoiding penalties under U.S. federal tax law.

Accuracy of Information - While we use reasonable efforts to furnish accurate and up-to-date information, we do not warrant that any information
contained in or made available through this website is accurate, complete, reliable, current or error-free. We assume no liability or responsibility for any
errors or omissions in the content of this website or such other materials or communications. Call Fresh Start Tax at 954-492-0088.

Disclaimer of Warranties and Limitations of Liability - This website is provided on an "as is" and "as available" basis. Use of this website is at your own risk.
We and our suppliers disclaim all warranties. Neither we nor our suppliers shall be liable for any damages of any kind with the use of this website.

Links to Third Party Websites - For your convenience, this website may contain hyperlinks to websites and servers maintained by third parties. We do not
control, evaluate, endorse or guarantee content found in those sites. We do not assume any responsibility or liability for the actions, products, services and
content of these sites or the parties that operate them. Your use of such sites is entirely at your own risk.

© 2014 Fresh Start Tax : All Rights Reserved :