I was a Former IRS Agent and teaching instructor with the IRS.I know the IRS systems.

I also taught and worked the offer in compromise program when I was with the Internal Revenue Service.

You should call us today for immediate tax consultation. We will let you know up front whether it’s worth it to file an appeal and what your chances of success would be.

If the Internal Revenue Service has rejected your offer in compromise you should immediately file an appeal.

The IRS loves to reject offers in compromise because the sheer amount of work it takes to process your offer in compromise up and through the ranks plus the fact that all accepted offers in compromise are a matter of public record for one year at the district offices.

The average work time for offer in compromise is at least 20 hours by an IRS agent, revenue officer.
With this said you should make sure that you have valid reasons for going to appeals.

IRS has very strict standards of offers in  compromise acceptance and you should go and talk to a true tax professional who understands the formulas and criteria is to get offers in compromise accepted.

The Process – Preparing a Request for Appeals

If you disagree with the IRS’s collection division determination, you may request an Appeals conference by filing a written protest.

You may represent yourself, or have a professional represent you.

The representative must be an attorney, a certified public accountant, or an enrolled agent authorized to practice before the IRS.

If you want your representative to talk to us without you, you must provide us with a copy of a completed power of attorney Form 2848, Power of Attorney and Declaration of Representative.

To decide if you should appeal your tax dispute, consider the following:

• If you believe the IRS made an incorrect decision based on a misinterpretation of the law, check the publications discussing your issue(s), or refer to Tax Topics.

• If you believe the IRS did not properly apply the law due to a misunderstanding of the facts, be prepared to clarify and support your position.

• If you believe the IRS is taking inappropriate collection action against you, or your offer in compromise was denied and you disagree with that decision, be prepared to clarify and support your position.

• If you believe the facts used by the IRS are incorrect, then you should have records or other evidence to support your position.

How to file a Formal Written Protest

Include all of the following in the protest:

1. Your name, address, and a daytime telephone number.
2. A statement that you want to appeal the IRS findings to the Office of Appeals.
3. A copy of the letter you received that shows the proposed change(s).
4. The tax period(s) or year(s) involved.
5. A list of each proposed item with which you disagree.
6. The reason(s) you disagree with each item.
7. The facts that support your position on each item.
8. The law or authority, if any, that supports your position on each item.
The penalties of perjury statement as follows: “Under the penalties of perjury, I declare that the facts stated in this protest and any accompanying documents are true, correct, and complete to the best of my knowledge and belief.”
Your signature under the penalties of perjury statement.

If your tax representative prepares and signs the protest for you, he or she must substitute a declaration for the penalties of perjury statement that includes:

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

You must send your formal written protest within the time limit specified in the letter that offers you the right to appeal the proposed changes.

Generally, the time limit is 30 days from the date of the letter. If you are returning the appeal back by mail always send it to the Internal Revenue Service by registered receipt. more than one time it is happen to us that IRS’s claim they never received the documentation make sure this does not happen to you.

How to file a Small Case Request OIC

You may submit a Small Case Request if the entire amount of additional tax and penalty proposed for each tax period is $25,000 or less.

For an offer in compromise OIC , the entire amount for each tax period includes total unpaid tax, penalty and interest due.

Special Note: Employee plan, exempt organizations, S corporations and partnerships are not eligible for Small Case Requests.

Always , Follow the instructions in the letter you received.

Use Form 12203, Request for Appeals Review, or the form referenced in the letter to file your appeal, or prepare a brief written statement. List the disagreed item(s) and the reason(s) you disagree.

It is both wise and diligent to use tax professionals on large dollar cases.

Being a former IRS agent and  teaching instructor taxpayers really have no clue on how to get there offer in compromise through the Internal Revenue Service.

IRS Rejected Offer in Compromise – Here is what to do – Appeal