IRS Appeals
Unfortunately not all tax issues can be resolved at the IRS audit level. In these circumstances, Marini & Associates, P.A.’s skilled tax lawyers will navigate the client through the process of making a successful appeal to the IRS Office of Appeals (“IRS Appeals”).
The IRS Appeals is a neutral body within the IRS that is dedicated to resolving disputes between taxpayers and the IRS without the need for litigation. The attorneys at Marini & Associates, P.A. have experienced great success resolving unfavorable audits utilizing the IRS Appeals process and negotiating offers in compromise (OIC) on behalf of our clients. The OIC program allows a taxpayer to negotiate a settled amount with the IRS that is less than the full amount owed, giving the taxpayer a fresh start.
The attorneys at Marini & Associates, P.A. are committed to achieving the best possible result for each of our clients. Marini & Associates, PA’s experienced tax litigators, many of whom are former IRS Tax Attorneys and one who was an IRS Area Director of Appeals for > 12 years, provides us with a unique appreciation of the procedures and options employed by IRS appeals officers. This expertise allows each of our IRS lawyers to evaluate cases to determine when an appeal is appropriate and to successfully represent clients throughout the IRS appeals process. When necessary, the attorneys at Marini & Associates, P.A are prepared to aggressively litigate unsuccessful appeals cases before the U.S. Tax Court and other federal courts.
The goal of the IRS Appeal Division is to "settle" disputes between the IRS and taxpayers.
The Examination and collection functions are not permitted to agree to compromise settlements. Instead, they are required to apply the IRS positions to the facts of each case.
Appeals, on the other hand, is authorized to settle cases based on the potential hazards of litigation and doubt as to the collectibility of amounts owed to the IRS. Consequently, a taxpayer may be able to settle a case more favorably at Appeals than he could at other levels the IRS.
Appeals is the dispute resolution forum of the IRS. Its mission is "to resolve tax controversies, without litigation, on a basis which is fair and impartial to both the Government and the taxpayer and in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency" of the IRS.
Appeals seeks to accomplish this mission by considering taxpayer appeals, holding conferences, and negotiating settlements. Appeals generally is the last administrative opportunity for both the taxpayer and the IRS to resolve a dispute without litigation.
Often, we are asked to step in once a taxing agency has made an unfavorable adjustment to the taxpayer's tax liability. Although, our tax attorneys have achieved great results at every stage of the tax audit process, including at Appeals, we feel that the best results are achieved when the client brings us in as early as possible.
So if you currently in a Tax Audit:
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Which is not proceeding favorably |
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Which now appears to have Criminal Exposure or |
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Which has resulted in assessment of additional taxes, penalties, and interest by the IRS or State or Local Taxing Authority |
What is an Appeal?
1. An Appeal is a request by a taxpayer that does not agree with an IRS decision.
2. The action of filing an appeal puts the IRS on notice that the taxpayer doesn't agree with the IRS and is seeking a meeting to change the IRS decision.
What are the Types of Appeals?
There are many types of appeals that the IRS offers:
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An assessment of "Any Tax" by Any Division of the IRS, with or without an examination, may be appealed by filing a formal protest of the assessment with the IRS. |
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A Collection Appeal Request (CAP Form 9423) – is generally used when a taxpayer and a Revenue Officer (Collection) do not see eye-to-eye on an intrusive collection tactic that the IRS wants to implement or has already implemented such as a Levy, Lien, seizure or the denial or termination of an installment agreement. |
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Request for a Collection Due Process Hearing (CDP Form 12153) is used as an all purpose appeal. Generally, it is invoked, by filing form 12153, when the IRS has already issued a Lien, about to issue a levy, and you want to request an alternative collection option that is less intrusive such as an Offer in Compromise, Payment Plan, be declared "currently not collectible", request Innocent Spouse Relief, or request a withdrawal, discharge or subordination of a lien. There are certain legal and administrative notices and requirements the IRS must send/meet before a taxpayer can file this type of Appeal. |
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An Application for Taxpayer Assistance Order (Form 911) is another type of an appeal. This is used, when the taxpayer has exhausted all other means of trying to resolve an issue with the IRS but an agreeable decision can not be reached. This appeal is handled by the IRS's Taxpayer Advocate Service. The Taxpayer advocate service can not over turn an appeals officer decision. However, they can to expedite matters and are very helpful in most circumstances. |
What can be Appealed?
1. Audits/Examination Determinations
2. Offers in Compromise
3. Installment Payment Plans
4. Requests for Penalty Removal
5. Requests for Abatement of Interest
6. Requests for Special Relief
7. Levies
8. Liens
9. Seizures
10. Just about every type of IRS action or assessment can be appealed.
The taxpayer must file an Appeals request within a certain legal time frame and follow the IRS guidelines for an Appeal request to be valid.
Contact Marini & Associates, PA today for assistance representing and defending you!