What is an IRS Administrative Appeal?

Atlanta IRS Administrative Appeal Attorney

Sometimes a taxpayer may find fault with an IRS assessment. If you disagree an assessment, you always have the option to take your dispute to Tax Court. However, as with any litigation, Tax Court can be costly and time-consuming. Fortunately, the IRS allows for an appeal process, which has the potential to achieve the results you want without going to court.

The IRS Office of Appeals (or simply “Appeals”) is a separate body inside the IRS, whose mission is to resolve disputes between you and the IRS without the need to go to court. The fact that Appeals is independent of any other IRS office is meant to ensure that tax conflicts are resolved in a fair and neutral manner. During the Appeals process, an officer will review the facts in your case, and conduct informal conferences by phone, letter, or in-person.

You may file an appeal if you disagree with the results of your tax examination, if the IRS has rejected your request for a refund or compromise offer, or you have been subjected to certain IRS penalties. During the appeal, you have the option of being represented by an attorney, accountant or other individual able to practice before the IRS.

Steps to Submit An IRS Administrative Appeal

How to Submit Your Request for Appeal
Based on the amount of your tax assessment, different rules for requesting an appeals apply.

Less than $2,500: If your tax assessment is the result of an audit of less than $2,500, you may contact the tax auditor directly, or submit your request for appeal through the IRS appeal system.

Less than $25,000: For assessments greater than $2,500 but less than $25,000, you can submit what is called a “Small Case Request.” This requires that you fill out a form called Request for Appeals Review (Form 12203). This form can be found on the IRS website. Alternatively, if your assessment references a different IRS form for appeal, you can also use that form. If you don’t want to fill out such a form, you also have the option to submit a written statement which lays out each of your disagreements as well as your reasoning.

$25,000 or more: If your assessment adds up to $25,000 or greater, you will need to submit a formal written protest. This must include:

1. Your name, address, and a daytime telephone number,
2. A statement that you want to appeal the IRS findings to the Appeals Office,
3. A copy of the letter showing the proposed changes and findings you don’t agree with (or the date and symbols from the letter),
4. The tax periods or years involved,
5. A list of the changes that you don’t agree with, and why you don’t agree,
6. The facts supporting your position on any issue that you don’t agree with, and
7. The law or authority on which you’re relying (if any).
8. Finally, you must sign the protest, including this statement: “Under the penalties of perjury, I declare that I examined the facts stated in this protest, including any accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and complete.”

How To Prepare For IRS Administrative Hearing

Administrative Hearing
In most cases, you will have at least 60 days after sending in your request for administrative appeal to prepare for the hearing. These hearings are relatively relaxed, though you will likely be asked for more information. Make sure you are prepared to present your case, with all relevant documents in hand

While this process may be intimidating, it is often worth it to achieve the results you’re entitled to. Jeffrey L. Cohen, Attorney at Law, has decades of experience with IRS administrative appeals. He works diligently to mitigate his clients’ concerns and applies his knowledge and experience spanning three decades to workable solutions. Whatever the problem and whatever the resolution, Mr. Cohen is confident in his ability to guide clients toward answers that are right for them. Please call today at 404-937-1414 for a Free Phone Consultation.

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