Florida IRS Appeals: How the Process Works and What to Expect

If you have received an IRS audit result, a penalty assessment, or a collection action you believe is unfair or incorrect, you have the right to challenge it. In most cases, you can do so without ever setting foot in a courtroom.

The IRS Independent Office of Appeals resolves the majority of tax disputes through an administrative process that is separate from the IRS examiners who made the original decision. Our experienced Florida tax and IRS attorney explains how it works and what to expect.

How the Independent Office of Appeals Helps Florida Taxpayers

As a separate and impartial division within the IRS, the Independent Office of Appeals reviews tax disputes and reaches resolutions that are fair to both the government and the taxpayer, without litigation.

The IRS reports that the Appeals Office resolves more than 80 percent of audit disputes. Other common situations the Appeals Office addresses include:

• Rejected Offers in Compromise, which can be appealed within 30 days of the rejection letter.
• Tax liens, levies, and installment agreement terminations through the Collection Appeals Program.
• Penalty assessments, including accuracy-related penalties and failure-to-file or failure-to-pay charges.
• Collection Due Process hearings, for taxpayers who receive a Notice of Federal Tax Lien or a Notice of Intent to Levy.

Your written protest must be mailed to the IRS office that issued the original determination, not directly to the Appeals office. Sending it to the wrong address can delay or derail the process.

What to Expect During and After an IRS Appeals Conference

Once your protest is filed and processed, the IRS transfers your case to an Appeals Officer. That officer is independent of the examiner or revenue officer who originally worked your case, and their job is to settle disputes, not to side with the IRS by default.

Florida taxpayers should keep these key points in mind when navigating the appeals process:

• Appeals conferences can be conducted in person, by video, by phone, or through correspondence.
• You have the right to be represented by an attorney, CPA, or enrolled agent.
• If you present new information that was not available to the original examiner, the Appeals Officer may return the case for further review before proceeding.
• If you can’t reach an agreement with Appeals, you can pursue your case in U.S. Tax Court, the U.S. District Court, or the U.S. Court of Federal Claims;

The IRS has up to 120 days after your protest is filed to assign your case. If you haven’t heard back by then, follow up directly with the office where you filed.

Consult Our Experienced Florida Tax and IRS Attorney

Ronald Cutler has spent more than 50 years representing Florida taxpayers in disputes, from initial audits through appeals and beyond. A Certified Public Accountant and former FBI Special Agent, he has the experience, insight, and skill needed to protect your rights when dealing with the IRS. To request a consultation, contact our experienced Florida tax and IRS attorney today.

Sources:

irs.gov/taxtopics/tc151

irs.gov/appeals/preparing-a-request-for-appeals

irs.gov/appeals/what-to-expect-from-the-independent-office-of-appeals