It is easy to become anxious when you have a disagreement with the IRS. It could seem like you are under a squeeze that is impossible to escape from. If you are in this situation, there is no need to panic. Our team of Enrolled Agents and CPA’s have decades of experience in representing clients before the IRS. Below are some of the main procedures that are required to properly appeal a tax decision to the IRS.
Point of Contant: The IRS Appeals Office
Every tax appeal is handled by the IRS Appeals Office. It serves as a separate entity that minimizes the costs, time, and formalities associated with resolving tax descrepacies in court. The Office of Appeals is bound by law to avoid ex parte communication, specifically when such communication is performed without the taxpayer or their elected representative. If your appeal is granted, an informal meeting will occur to settle the dispute.
Drafting a written protest
To exercise your right to appeal a tax decision, you’ll need to draft a document to protest the decision. Your formal request must include:
- Your contact information (address, name, phone number)
- A formal statement requesting the appeal of IRS’s decision
- A copy of the letter the IRS mailed to you about their decision (likely showing the amount owed)
- The taxation years covered
- Your rationale for appealing (a reason for each item discussed by the IRS)
- Supporting evidence of your assertions
- The law that supports your determination to appeal (for each item)
- A signed penalty of perjury statement
Do you need help with the appeals process? You have the legal right to hire a representative to act in your behalf before the IRS. However, that individual must be an attorney, EA or CPA. Pacific Tax & Financial Group has Enrolled Agents (the highest designation given by the IRS) and CPA’s available to help you appeal.