IRS Appeals Representation
Unfortunately, the Appeals process can become very complex, and in some cases can even necessitate litigation in Tax Court. Working with an experienced attorney-CPA can help maximize your chances of making a successful appeal, while resolving your tax liabilities as efficiently and cost-effectively as possible. Your representative can assist you in preparing the strongest protest letter possible, and may be able to negotiate a favorable compromise on your behalf. At the Tax Law Offices of David W. Klasing, I help business and individual clients appeal Internal Revenue top tax attorney service audits and other IRS actions.
If you are unhappy with the results of an audit, interest and penalties on taxes, or another IRS decision, I will provide skilled representation before an appeals officer. With strong advocacy skills as an attorney, I will work to reduce your tax liability and help you avoid litigation.
Have a Nationally Recognized Tax & IRS Appeals Lawyer on Your SideOne of my advantages to you as an attorney in IRS appeals is that I had no involvement in the preparation of the original tax return. Because of attorney-client privilege, I cannot be forced to become a witness against you where your previous preparer could possibly be subpoenaed to testify against you.
Our Irvine tax law office has developed national practice as to federal income tax issues administered by the IRS, so no matter what state you are from, if you are presently under audit or considering filing an appeal, we can help provide an effective defense by simply moving the audit or appeal to an IRS field office local to one of our offices.
Few attorneys are competent to handle the complexities of taxation within the context of an audit or an appeal. It is sometimes said that while the focus of an accountant is accuracy, the focus of an attorney is advocacy. Our Office’s expertise and training combines both fields: We place a premium on both accuracy and client advocacy.
- Income taxes
- Payroll taxes
- Corporate taxes
- Estate and gift taxes
- Excise taxe
- Property taxes
- Sales and use taxes
If you do not agree with your auditor's findings, you do not have to accept the results of the examination, and may request to appeal instead. However, there are two important points to note here:
- Appeals are available on the basis of financial disagreement only, and you will not be permitted to pursue disputes which are "based on moral, religious, political, constitutional, conscientious, or similar grounds."
- You must request an appeals conference by filing what is known as a formal written protest. This is the next step after you receive Letter 525, which "contains information and lists IRS publications on how to file an appeal/protest. You need to file your protest within 30 days from the date of this letter in order to appeal the proposed adjustments with the Office of Appeals."
- The proposals you disagree with.
- The reasons why you disagree with those proposals.
- The facts which support your reasoning.
- The relevant law or laws which support your reasoning.
As an experienced Orange County IRS appeals attorney and CPA can help you identify which statutes and precedents best substantiate your specific disagreements. It should also be noted that if the amount you wish to appeal totals $25,000 or less, rather than requesting a conference you may file a Small Case Request by submitting Form 12203. However, the following are not permitted to file a Small Case Request:
- Employee Plans
- Exempt Organizations
However, if you are not able to reach a mutually acceptable resolution through a conference with your examiner's supervisor, there are additional steps to the process. If a closing conference fails to yield an agreement, you may then petition U.S. Tax Court provided you do so within 90 days of being issued what is called a 90-day letter, or Notice of Deficiency (Letter 531). It should be noted that there is a processing fee associated with filing the petition. As an experienced litigator, David W. Klasing can represent you in Tax Court or before the California State Board of Equalization (BOE).
Appealing an IRS CollectionIn addition to appealing the findings of an IRS audit, you may also appeal an IRS collection decision through the Office of Appeals. Depending upon each individual taxpayer's set of circumstances, it may be possible to appeal the following:
- Installment Agreements
- Offers in Compromise
- Collection Appeals Program (CAP)
- Collection Due Process (CDP)
Collection Appeals ProgramCAP is both broader in scope and typically more rapid than CDP, but should you disagree with a binding CAP finding, you have no additional recourse. CAP is available for taxpayers subject to the following actions:
- Levies and property seizures, before or after being initiated by the IRS.
- Notice of Federal Tax Liens, before or after being filed by the IRS.
- The rejection, termination or proposed termination, or modification or proposed modification of an installment plan.
Collection Due ProcessCDP generally takes more time than CAP, but the benefit is that if you disagree with a decision, you have the option to go to court, and to be represented by an attorney or CPA. CDP is available for taxpayers who have received the following:
- Final Notice -- Notice of Intent to Levy and Notice of Your Right to a Hearing
- Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320
- Notice of Jeopardy Levy and Right of Appeal
- Notice of Levy on Your State Tax Refund -- Notice of Your Right to a Hearing
- Post Levy Collection Due Process (CDP) Notice
If you wish to appeal the results of an audit or an IRS collection action, an experienced IRS appeals attorney can help. To schedule an initial consultation at a special reduced rate, contact The Tax Law Offices of David W. Klasing online, or call us right away at 800-681-1295.
IRS Tax LitigationIf you do not attain an outcome that is favorable through the appeals process, you can have your case heard by the United States Tax Court or the California Board of Equalization (BOE). I handle all types of tax litigation matters, including cases involving trust fund recovery penalties and disallowed business expenses.
If you are already in the collections process, you still may have an opportunity to be heard in court through a Collections Due Process Claim. I know it can be intimidating to deal with the Internal Revenue Service, the Franchise Tax Board, the Board of Equalization, and the Employment Development Department. I will keep you informed throughout the tax litigation process to help you reduce your stress.
Questions and Answers About IRS Appeals
- Do interest and penalties stop while appeal is pending?
- How the appeals process ordinarily concludes?
- How to request a CDP with the Office of Appeals
- How Do I Start an IRS Tax Appeal?
- How Long Until the IRS Appeals Office Hears my Protest?
- Recovering administrative and litigation costs
- Help for economic harm due to IRS collection actions
- Could Bypassing Appeals For Tax Court Backfire?
- Appeal if IRS rejected or terminated installment agreement?
- What are the main advantages of filing an Appeal?
- Filing an Appeal vs. proceeding straight to Tax Court
- What can I expect from Appeals?
- What does the IRS Appeals Office expect from taxpayers?
- How is the IRS Appeals Office required to treat taxpayers?
- What exactly is the function of the IRS Appeals Office?
- Failed to Respond to Notice of Deficiency within 90 Days?
- What to do if I don’t agree with the IRS audit results?
- How to appeal a collection action instituted by IRS
- How Do I Successfully Protest an IRS Audit Decision?
- Protections to ensure the appeals office is independent
- Can’t Reach an Agreement with the IRS Office of Appeals?
- What types of IRS collection actions can be appealed?
- How to Know if it’s Time To Request an Appeals Conference
- Why to call the Tax Law Offices of David W. Klasing
- Need to File an Appeal? Ditch Your Original Tax Preparer