Filing a Tax Appeal with the Independent Office of Appeals

The IRS guarantees taxpayers certain rights, including the right to appeal the agency’s decisions about tax-related disputes. In these cases, taxpayers can try to avoid the time and expense of taking the case to trial by submitting a request for review to the IRS Independent Office of Appeals. When reviewing these cases, Appeals officers will meet with the taxpayer informally before issuing a decision. Read on to learn more about filing an appeal with the Independent Office of Appeals.

Submitting an Appeal Request to the IRS 

Taxpayers who wish to appeal their cases will need to take certain steps, the first of which is to submit an official appeal request in writing to the office that sent them their decision letter. After considering the taxpayer’s request, the IRS will attempt to resolve the disputed tax issue via negotiation. If doing so isn’t possible, however, the case will be sent to the Appeals division for review.

Review by the Appeals Division 

Once the Appeals Division receives an official request for an appeal from a taxpayer, an Appeals officer will be assigned to the case. This individual will then contact the taxpayer within 45 days (by mail) to schedule an informal conference. Taxpayers are permitted to choose the form of these meetings, which can be conducted by phone, by video, or in-person. On the date of the conference, the Appeals officer will discuss the case with the taxpayer, explaining the law and how it applies in similar cases.

After reviewing the facts, the law, any comments made by the taxpayer, and any information provided by the IRS, the Appeals officer will issue a decision, which can take three different forms:

• A ruling in the IRS’ favor, in which the officer recommends that the taxpayer concede the matter;
• A ruling in the taxpayer’s favor, in which the office recommends that the agency concede; or
• A compromise, which is attempted when the facts or laws are unclear and usually takes the form of a settlement where the taxpayer pays a percentage of the amount owed.

It’s important to note that the Appeals officer can’t address new information or documents, as appeals can’t be used to assess new issues. Instead, the officer will only review information that was previously submitted to the IRS. If a taxpayer has new information or records, however, then the officer will likely send the case back to the IRS for review.

Discuss Your Case with a Florida Tax Attorney 

Many taxpayers aren’t aware that they have many rights when it comes to resolving tax-related matters, including the right to appeal an IRS decision that they don’t agree with. To learn more about the appeals process, call experienced CPA, former FBI Special Agent, and skilled Florida and nationwide tax attorney Ronald Cutler, P.A. You can set up a free, one-on-one consultation by calling our office at 386-490-9949 or by sending us an online message. Contact us today to get started on resolving your tax issue.

Sources: 

irs.gov/taxpayer-bill-of-rights

irs.gov/newsroom/heres-what-to-expect-after-requesting-an-appeal-of-a-tax-matter