The Office of Appeals
When taxpayers have questions or concerns about a notice from the IRS, they have the option of contacting the Office of Appeals. The Office of Appeals is an independent organization within the IRS whose goal it is to help taxpayers and the government resolve tax disputes without going to tax court. If you want to learn more about the services offered by the Office of Appeals and whether they may be able to help you with your own case, please contact an experienced tax attorney today.
Should I Contact the Office of Appeals?
Whether a person should contact the Office of Appeals depends on a number of factors. However, if the following descriptions apply, there’s a good chance that the organization could help a taxpayer with his or her own case:
- The taxpayer received a letter from the IRS that included a statement explaining his or her right to appeal;
- The taxpayer does not agree with the IRS’s decision; and
- The taxpayer has not signed an agreement.
Although the Office of Appeals helps as many as 100,000 taxpayers resolve their tax-related issues every year, their services are not helpful to everyone, including those who:
- Have received a bill from the IRS that contained no reference to the right to appeal;
- Did not provide enough information to support their position during an audit; and
- Are only concerned that they won’t be able to pay the bill and not with the bill itself.
To speak with an attorney about whether these factors apply to you, feel free to contact a member of our legal team today.
Requesting an Appeal
Taxpayers who disagree with the IRS’s decision can request an appeal with the Office of Appeals by submitting a written protest to the address listed on the IRS notice. Valid appeals are often based on the following types of situations:
- The IRS made an incorrect determination based on a misrepresentation of the law;
- The IRS didn’t apply the law as a result of a misunderstanding of the facts of the case;
- There is evidence that the IRS is taking an inappropriate collection action;
- The taxpayer’s offer in compromise was denied; and
- The facts relied upon by the IRS are incorrect.
In these kinds of cases, taxpayers can file a formal written protest requesting an Appeals conference. The protest will only be considered valid if it contains specific information, such as:
- A list of proposed items with which the taxpayer disagrees;
- The reasons for the taxpayer’s position;
- A copy of the letter received from the IRS;
- The tax periods involved;
- The facts supporting the taxpayer’s position;
- The law supporting the taxpayer’s position; and
- The taxpayer’s signature.
Protests must also usually be sent within 30 days of the receipt of the IRS’s letter. Those who submit claims to the Office of Appeals can expect to hear from a representative within two months of filing. Conferences are informal and usually conducted via telephone, ensuring that taxpayers can avoid time-consuming trials.
Call a Florida Tax Attorney Today
Even those who attempt to resolve their tax disputes through the Office of Appeals should be represented by an experienced tax attorney. As such, if you have been contacted by the IRS about a pending tax-related matter, please contact dedicated Florida tax lawyer Ronald Cutler, P.A. at 386-490-9949 to discuss your options.