IRS appeals

The IRS Appeals process is typically the last, and perhaps best, option you may have to resolve your tax problem before going to court. The Office of Appeals is an independent office of the IRS that serves as a forum for any taxpayer who disagrees with the IRS. The Office of Appeals settles tax disagreements without having to go to the courts through formal trial proceedings. It can be used to settle both examination and collection matters with the IRS.

The IRS Office of Appeals consists of around 2,000 employees nationwide. Most of them were auditors themselves, at one time, but are now senior employees in the IRS system. They usually have legal or accounting experience. Their function is to provide an impartial platform for taxpayers to plead their cases without having to take their case to court.

Appeals officers have greater authority and flexibility in deciding their cases than auditors.

To request an appeal, we will submit a letter of protest with the IRS. This protest letter will state that you disagree with the IRS determination and provide the reasons why you disagree.

Appeals in IRS Audits

Sometimes in the audit of tax returns by the IRS, you may not agree with the auditor’s findings.  Fortunately, the IRS provides you with an opportunity to appeal the findings of the IRS examiner if you disagree.

  • Do you not agree with the income amounts attributed to you?
  • Do you not agree with disallowed deductions by the IRS?
  • Did you find the audit results to be too harsh?
  • Were you disallowed certain expenses you could not substantiate?
  • Did the IRS unfairly disagree with a position you took on your return?
  • Do you have new information that your did not have before?
  • Do you disagree with the tax penalties that were assessed?

Appealing an audit can often reduce (or even eliminate) income taxes and penalties that may have been assessed. Your odds of winning through appeals are usually quite good! IRS statistics ….