You have the right to appeal any IRS action, determination, decision or ruling.
The method and manner of the appeal varies depending on the nature of the dispute.
IRS Appeals Rights Chart
The following chart shows the various IRS appeals processes and how and when to apply for them.
|
IRS ACTION |
WHEN TO APPEAL |
HOW TO APPEAL |
|
Notice of Federal Tax Lien |
Within 30 days of date of notice |
File IRS Form 12153 Requesting Collection Due Process hearing |
|
Final Notice of Intent to Levy |
Within 30 days of date of notice |
File IRS Form 12153 |
|
Notice of Deficiency |
Within 30 days of date of date of notice or 90 days if filing a tax court petition |
File formal written appeal or file United States’ Tax Court Petition |
|
Trust Fund Recovery Penalty Letter |
Within 60 days date of notice |
File a formal written protest detailing why you disagree with the IRS’s assessment |
|
CP 2000 – Adjustment Notice |
Within 30 days of notice |
Complete appropriate sections of CP 2000 and return to IRS |
|
30 Day Non-Filer Letter |
Within 30 days of date of letter |
File formal written request disputing IRS findings that you failed to file a required tax return |
|
Innocent Spouse Preliminary Determination Letter |
Within 30 days of date of letter |
File formal written protest in accordance with instructions contained in IRS letter |
|
Installment Agreement Default Notice |
Within 30 days of date of notice |
File formal written protest in accordance with instructions |
|
Tax Shelter Activity Notice |
Within 30 days of date of notice |
File formal written protest detailing why you disagree with the tax shelter adjustments |
|
Request for Consideration of Additional Findings |
Within 15 days of date of notice |
File formal written protest detailing why you disagree with the IRS’s proposed adjustments |
|
|
|
|
Appeals Officers and the Appeal Process
IRS appeals officers are very knowledgable in substantive tax law and IRS procedures.
But remember, the appeals process is useless if you fail to provide the information that is required to be included in the written protest or you don’t respond to the appeals officer’s reasonable requests for additional documentary information and citings of legal authority in support of your arguments.
Hazards of Litigation and Why It Helps to Have an Attorney
Unlike IRS collection agents and IRS auditors, appeals officers will consider what is known as “hazards of litigation” in determining whether and on what terms it will resolve an appeals case.
This is very important because the IRS knows that the next step after Appeals is the filing of a lawsuit in either Tax Court or United States’ District Court.
Having an attorney on board early in the process puts the IRS on notice that you are prepared to take the case to court.
0 responses so far ↓
There are no comments yet...Kick things off by filling out the form below.
Leave a Comment