First of all, if the only way to obtain an Appeal is to file a Tax Court Petition because your original Tax Preparer allowed the time period to file a protest to pass, if your original tax preparer was not an Attorney, they could be charged with the unauthorized practice of law if they complete the Tax Court Petition for you in order to obtain an Appeal.

Moreover, one of the most effective defenses to the imposition of penalties and the associated interest on the penalties available to Tax Counsel, is to argue that the Taxpayer relied on a Tax Professional in the preparation of the return at issue. This creates a potential conflict of interest between you and your original Tax Preparer where your interest is to protect yourself financially and your original Tax Preparer’s motivation may be to protect his reputation with the IRS. It therefore becomes highly unlikely that even where appropriate to do so, your original tax preparer will throw himself under the bus by admitting his errors in preparing the returns at issue for your financial benefit to his possible detriment with the IRS including the possibility of preparer penalties and detriment to his professional reputation with the IRS. No such conflict exists where you engage Tax Counsel that did not prepare the returns at issue to prosecute your Appeal.

March 25, 2014

Need to File an Appeal? Ditch Your Original Tax Preparer

First of all, if the only way to obtain an Appeal is to file a Tax Court Petition because your original Tax Preparer allowed the time […]
March 25, 2014

What types of IRS collection actions can be appealed?

Almost any collection action taken by the IRS can be appealed including for example: Rejection of an Offer in Compromise. Rejection of an Installment Agreement. Proposed […]
March 25, 2014

Can’t Reach an Agreement with the IRS Office of Appeals?

In most instances, you may be eligible to take your case to Tax Court if you don’t reach an agreement at your Appeals conference, or if […]
March 25, 2014

Protections to ensure the appeals office is independent

Appeals vigorously protects your right to a “fresh and independent look” at your case. As Appeals considers your case by law, “exparte communications” are generally prohibited. […]
March 25, 2014

How Do I Successfully Protest an IRS Audit Decision?

Where contesting the results of an audit, the taxpayer must file a written protest the basic format of which should include the following: a statement that […]
March 25, 2014

How to appeal a collection action instituted by IRS

You may appeal many IRS collection actions to the IRS Office of Appeals (Appeals). The two main procedures are Collection Due Process (CDP) and Collection Appeals […]