Many taxpayers get stuck with the results of a bad tax audit for various reasons. Sometimes you fail to answer IRS correspondence, many times you don’t have the proper records, sometimes poor documentation and sometimes even you can get stuck with the poor tax representative.
If you are not happy with the results of an IRS tax audit you have the ability to take your case to the IRS Tax Audit appeals office.
There are many people you can choose to hire to defend yourself in an IRS appellate tax audit.
Being former IRS agents, managers and IRS Appeals Agents, we know all the systems, all the protocols and all the hazards of litigation there were involved to settle your case.
You can contact us for a free initial consultation. Please find below the IRS appeals process for an IRS tax audit.
 

The IRS Appeals Process

For those taxpayers who wish do this on there own, not recommended.
Before you prepare a request for a IRS Tax Audit Appeals, you will need to prepare a request for Appeals and mail it to the office that sent you the decision letter.
How to prepare for a “Request For Appeals”
Small Case Request
You prepare a small case request instead of a written protest if the total amount for any one tax period is $25,000 or less.
1. Send a letter requesting Appeals consideration.
2. Indicate the changes you do not agree with and the reason you don’t agree.
For specific guidance in preparing a small case request/protest, refer to Form 12203, Request for Appeals Review.
Formal Written Protest
1. Prepare a formal written protest for all of the following situations:
2. If the total amount for any one tax period is greater than $25,000.
3. Employee plan and exempt organization cases without regard to the dollar amount at issue.
4. Partnership and S corporation cases without regard to the dollar amount at issue.
To prepare a formal written request for Appeals you must:
Include your name, address, social security number, and daytime telephone number.
Include a statement that you want to appeal the IRS findings to the Appeals office.
Include a copy of the letter showing the proposed changes and findings you don’t agree with (or the date and symbols from the letter).
Indicate the tax periods or years involved.
List all the changes you do not agree with and why you don’t agree.
State the facts supporting your position on any issue that you do not agree with.
Cite the law or authority, if any, on which you are relying.
Sign the written protest under the penalties of perjury.
You can represent yourself in Appeals, and you may bring another person with you to support your position.
If you want to be represented by someone, the person you choose to represent you must be an attorney, a certified public accountant, or an enrolled agent authorized to practice before the IRS.
If you plan to have your representative talk to us without you, we need a copy of a completed power of attorney Form 2848, Power of Attorney and Declaration of Representative.
On staff at Fresh Start Tax LLC
Francis A. Andreacchi, Former IRS Revenue Agent, Appeal Agent
Former IRS Revenue Agent, Appeals Officer, Federal Tax Mediator, Gallatin Award form the U.S. Department of the Treasury.
With 35 years of employment with the Internal Revenue Service, Mr. Andreacchi has a vast amount of knowledge and experience. In 1974, he started as an Office Auditor in the Office Audit Division where he examined individual tax returns.
In 1977, he was promoted to Revenue Agent in the Field Audit Division. As a Revenue Agent, he examined high income individuals, large corporations, partnerships and trusts. In the Tax Shelter Audit Program, he specialized in the examination of complex financial transactions.
In 1982, Francis was promoted to Appeals Officer in the Appeals Division where he spent the last 35 years of his career with the IRS. As an Appeals Officer, he conducted conferences to settle cases in which taxpayers have appealed Internal Revenue Service determinations on their tax case or filed a petition in U.S. Tax Court.
Francis had the authority to recommend the final disposition of the case from the government’s perspective and to prepare the final settlement.
As an Appeals Officer, he was assigned various income tax cases involving individuals, trusts, partnerships and corporations from the Examination Division.
These tax cases involved omitted income, disallowed expenses and various penalties as substantial understatement of tax, fraud, failure to file and failure to pay. In conjunction with these cases, he had to consider innocent spouse issues raised by one of the spouses.
Another type of collection case assigned was the application of the Trust Fund Recovery Penalty on individuals in which the corporation did not pay the payroll taxes.
In these cases, Francis was required to make a determination whether the taxpayer was the responsible person who willfully failed to pay the employment taxes and the relative litigating hazards of the taxpayer and the Internal Revenue Service.
His span of case assignment from the Collection Division included Collection Due Process for lien and levy actions.
In these cases, he had to consider whether these enforcement actions were proper within the facts and circumstances of the case.
Francis had to consider all other issues raised by the taxpayer on his unpaid tax liability, such as whether the liability was correct and whether any penalties should be abatement.
Francis also had to consider various collection alternatives raised by the taxpayer such as installment agreements, offers in compromise and currently not collectible status.
Francis is also an IRS federal trained mediator.
As an IRS mediator, his responsibility was to attempt to bring the Internal Revenue Service and the taxpayer to an agreement on their dispute through a conference. He was one of the first mediators to successfully mediate an offer in compromise between the IRS and the taxpayer.
Upon his retirement from the IRS, the United States Department of the Treasury awarded Francis the Albert Gallatin Award for his contribution to the public service.
If you have any questions please contact our office today and you can speak to a tax attorney, certified public accountant or former IRS agent or appeals agents.
We’ve been in practice since 1982 and are A+ rated by the Better Business Bureau.
 

IRS Tax Audits – Call us if you DO NOT like the Results, Former IRS – Attorneys, CPA’s