Many of the different departments within the IRS are responsible for making decisions concerning the application of tax law to various taxpayer issues. In some cases, agreement on these decisions, or determinations, cannot be reached. In other words, the taxpayer does not agree with the determination.
This is where Appeals comes in. Appeals is independent of any other IRS office and serves as an informal administrative forum for any taxpayer who disagrees with an IRS determination. Appeals provides a venue where disagreements concerning the application of tax law can be resolved on a fair and impartial basis for both the taxpayer and the government. The mission of Appeals is to settle tax disagreements without having to go to the Courts and a formal trial.
Appeals is appropriate if:
- You received an IRS correspondence explaining you have the right to come to Appeals to dispute an IRS decision.
- You do not agree and are not signing an agreement form sent to you.
Appeals is not appropriate if:
- Your only concern is that you cannot afford to pay the amount you owe.
- The correspondence you received from the IRS was a bill and there was no mention of Appeals.
An Appeals or Settlement Officer will review the strengths and weaknesses of the issues in your case and are instructed to give them a fresh look. Appeals conferences are conducted in an informal manner: by correspondence, telephone or in person. Most differences are settled in these appeals without expensive and time-consuming court trials. Appeals will consider any reason you have for disagreeing, except for moral, religious, political, constitutional, conscientious objection, or similar grounds.
Lefstein-Suchoff CPA represents taxpayers with the Appeals Division. Should you find yourself in a situation where Appeals may be a viable option, please call us at 201-947-8081 or 646-688-2807, or email us at firstname.lastname@example.org.