The IRS can audit you by mail, in their offices, or in your office or home.
What is and Appeal?
- An Appeal is a request by a taxpayer that does not agree with an
- 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
- There are many types of appeals that the IRS offers:
- 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.
- 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.
- A 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.
- 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?
- Audits/Examination Determinations
- Offers in Compromise
- Installment Payment Plans
- Requests for Penalty Removal
- Requests for Abatement of Interest
- Requests for Special Relief
- Just about every type of IRS action or assessment can be
The taxpayer must file an Appeals request within a
certain legal time frame and follow the IRS guidelines for an Appeal request to be
Appeals Settlement Practices
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
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.
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