IRS Appeals

IRS AppealWhat is an Appeal?
An Appeal is a request by a taxpayer that does not agree with an IRS decision. 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. The IRS can audit you by mail, in their offices, or in your office or home. There are many types of appeals that the IRS offers:

  • 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 cannot overturn an appeals officer decision. However, they can help expedite matters and are very helpful in many circumstances.
Tax Appeal

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What Can Be Appealed?

Just about every type of intrusive type action taken by the IRS can be appealed. You just have to know the law, the ins and outs, on how to get into Appeals, etc.

The goal of the IRS Appeal Division is to “settle” disputes between the IRS and taxpayers.

The most common IRS decisions which are appealed are that of an IRS Audit or an Offer in Compromise where the IRS has increased the taxpayer’s tax liability or has rejected an offer in compromise. Often this increase includes additional penalties and interest. 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.