IRS Tax Appeals with The Law Offices of Nick Nemeth
  • June 23, 2023
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If you disagree with the IRS’ decision on the amount of taxes you owe, there is a recourse to help resolve the dispute without taking it to the Tax Court. You can file an appeal with the Office of Appeals. 

The Office of Appeals is an independent organization that helps in dealing with tax issues, especially in cases where the IRS made an error. Although you can take the DIY route and file an appeal yourself, it is advisable to seek the help of an IRS tax attorney and use their expertise to address the issue at hand. An IRS tax appeal helps you request an additional investigation into your taxes, which may lead to a reduced tax bill if the investigator finds any error or anomaly. This blog will answer common questions people ask about IRS Appeals.  

When Can You File an IRS Tax Appeal?

You can file an appeal if you receive a letter from the IRS explaining your right to appeal against its decision. You are, however, not eligible to file a tax appeal if the letter you receive from the IRS is a bill and there is no mention of appeals, or if you failed to provide complete information to the examiner during the audit. When filing an appeal, the reason for disagreement should be within the scope of stipulated tax laws.

You qualify to file an IRS tax appeal if all the below conditions are satisfied:

  • The IRS made a decision that you do not agree with and have proof to back your claim
  • The IRS sends you a letter wherein your rights to file an IRS tax appeal in mentioned and explained
  • You are not willing to sign any agreement form sent by the IRS
  • You disagree with the IRS’s decision because it is incorrect, not because you can not pay the amount.

What are the Different Types of Appeals?

There are three types of IRS appeals:

  1. Collection Appeal Request
  2. Request for a Collection Due Process (or equivalent hearing)
  3. Application for Taxpayer Assistance Order

A taxpayer can make a Collection Appeal Request before the IRS files a lien or a levy. They can even file if they already sent a levy to the bank account before issuing a final Notice of Intent to levy or to your employer to garnish your wages while there is already a pending installment agreement in place.

The Request for a Collection Due Process or equivalent hearing, on the other hand, can be used to resolve nearly every tax dispute.

Lastly, if a tax dispute is taking a long time to resolve, The Application for Taxpayer Assistance Order helps the taxpayer receive additional help from the IRS Taxpayer Advocate Service.

Must Read: Need Help with IRS Tax Appeals? Here is All You Need to Know

What Can I Expect from an IRS Tax Appeal Process?

If you have the documents needed to back your claim, an IRS tax appeal process is the ideal way to resolve tax issues. In a tax appeal, an employee of the Office of Appeals goes through your taxes and analyzes whether the IRS made an error. After analyzing the records, the person may set up an informal conference call with you to come to an agreement.

How To Appeal An IRS Decision Letter?

You can file an appeal in two ways: A Small Case Request or a Formal Written Request. All taxpayers are required to write a formal written request to file an IRS tax appeal to the Office of Appeals, unless they qualify for filing a small case request. If the owed tax amount, with penalty and interest, is $25,000 or less, you qualify to file for an appeal through a small case request. Use the IRS Appeal Form 12203, Request for Appeal Review, to file a small case request. The other method, a formal written request, is the most common way to appeal to the Office of Appeals. Make sure to file a request using the appropriate method within the time frame mentioned in the IRS letter, which is usually 30 days. If you have any questions such as ‘Where can I get an IRS appeals letter sample?’, ‘How to appeal an IRS decision letter,’ ‘What is the IRS appeals mailing address and phone number?, or any other questions related to IRS appeal settlement guidelines, consult an IRS tax attorney. They will help you with filling out the correct IRS appeal form and sending the application to the correct IRS tax appeals address. Let’s take a look at the process of appealing an IRS decision letter briefly. 

(i) File A Protest

To file for an appeal with the IRS Office of Appeals, the first thing you should do is file a protest. This must be done in writing, in the form of a letter. It is important that you mail this letter directly to the IRS and not the IRS Office of Appeals. Sending your protest to the wrong IRS office of appeal address can delay or prevent your request from being approved.

(ii) Small Case Request

Is your entire amount of proposed additional tax and penalties, for each period, under $25,000? If so, you can submit a small case request. All you have to do is follow the instructions in the letter that you receive and use IRS form 12203 to provide the IRS with a written statement.

(iii) Collection Decision Appeals

A collection decision appeal applies when you disagree with a lien, levy, seizure, or denial. It is also applicable when you want to dispute a modification or termination of a previous installment agreement.

Follow specific instructions for each specific situation to request an appeal. A professional IRS tax law expert can best guide you through the IRS tax appeals process.

What Information Do I Add to My Appeal Form?

When filing an appeal, it is important to be thorough and accurate. When filing an appeal, you need to add:

  • Your Name, current address, and contact number
  • Explain your appeal and write a statement of appeal
  • A copy of the letter proposing a tax adjustment
  • Facts and documents supporting your appeal
  • Information related to a law or authority, if you are relying on one.

What Happens When I Submit My IRS Tax Appeal Form?

  • Once received, your IRS tax appeals request letter will be reviewed by the IRS Examination or Collection office. They will assess your case on a personal basis and try to come up with a way to settle the issue.
  • Only when your tax dispute can’t be solved at this stage does the IRS tax appeal process continue. If that is the case, your protest letter is forwarded to the IRS Appeals Office to continue with deliberations.
  • Once your protest makes its way into the Office of Appeals, you’ll have to represent your case.

While you might choose to represent yourself, this isn’t always the best choice. Especially since you’ll be presenting your case to people working in the IRS that are well-versed in IRS appeal processes and tax law.

When it comes to representation, the best choice is always working with a tax law professional. Tax attorneys know how the IRS works and what needs to be done to present a successful case.

How Long Would the IRS Tax Appeal Process Take?

Appeals usually do not drag on, but the time taken for a process to complete depends on your case, supporting facts and documents, and the manner your case is handled. It is important to make sure you file an appeal and provide all needed documents to support your claim in the time frame mentioned in the IRS letter – usually within 30 days – to resolve the tax issue.

The Bottomline

Dealing with an IRS tax dispute can be overwhelming. Your finances can be at stake if the issue is not addressed in the right manner. That is the reason it is important to seek the help of an IRS tax attorney. If you are looking for professional assistance to resolve any IRS tax debt problems, the Law Office of Nick Nemeth can help. To schedule a free, no-obligation consultation with one of our IRS tax lawyers, simply call (972) 426-2991 or fill out our contact form, and we will take it from there.

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Brent VahleBrent Vahle
19:13 02 May 24
I called to see if they could help reduce some penalties and fees. The person I spoke with told me it might be counterproductive for them to take my case since their feels would likely equal the amount of penalty/interest abatement. I decided to pass on moving forward but was so happy to hear a legal team, or any business for that matter, who has that much integrity. I feel most others would likely try to take my money anyway. I hope I never have to go through this again, but if I do, I will definitely use the Law Offices of Nick Nemeth!
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Jaime Flores was very friendly, professional, and knowledgeable. She gave me some very valuable information which helped guide me with a plan of action. The free consultation is very much appreciated.
Matthew SwigartMatthew Swigart
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Great attorney who was able to provide quick and useful advice. Although my situation did not warrant their services, they still took the time to discuss solutions I could explore. I highly recommend visiting this office!
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Very professional and very knowledgeable, Jamie Flores was very straight forward and professional, a firm that doesn’t just take your money, Thanks
Carla AtwalCarla Atwal
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Nick was wonderful in guiding me with direction on some tax questions I had. He was concise, and to the point, and was happy to provide general info to me at no charge. I truly appreciate him and would highly recommend him.
Miguel AlvaradoMiguel Alvarado
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By far the best attorneys I have ever worked with. They’re are very helpful and supportive from day one. They went above and beyond to make sure all my documents were submitted on time and gave updates as soon as they received them. I cannot name a single flaw in their work. Their team of assistants are very professional and seem to all be on the same page. I’ve made multiple phone calls and sent a ton of emails to their staff and they were able to help me all through the course of the case. I cannot express my gratitude enough for how excellent they handled my case.
Lucy FoyLucy Foy
06:55 19 Jan 24
My first appointment I had with, Tax Attorney Nick Nemeth, gave me such a sense of relief. He listened and gave me his professional advice, Mr Nemeth took my case. I was well kept updated, by phone calls and letters. That really impressed me and gave me so much confidence in them. The case went on for a couple of months. The day I received the call from one of his team members Kyle, informing me that the case was resolved and that I owed absolutely nothing to the IRS, I was overwhelmed with joy. I would recommend this law firm to anyone that needs help, with any tax issue. Thank you, to the Law Firm of Attorney Nick Nemeth and his team.
Bradley RunyonBradley Runyon
20:17 13 Jan 24
I received a tax bill in the mail from the IRS last year in 2023. The fees and penalties I owed were something I myself could not afford. I reached out to Nick Nemeth's firm and received the best experience you could imagine. The team was professional, educational, and fast. If you have a tax issue with the IRS using another firm other than Nick Nemeth's would be an error in judgment. I would recommend their services above others.
Sue HulsemanSue Hulseman
19:55 11 Jan 24
Working with Nick Nemeth and his team to resolve my debt with the IRS was the best decision I could have made. I felt such relief knowing I didn’t have to deal with the IRS myself. They did a wonderful job and were responsive to my questions and kept me abreast of my case. My outcome was exactly what I was hoping for. I strongly recommend using them if you have an issue to resolve with the IRS.
20:53 21 Dec 23
I had an incompetent tax preparer, who also ignored several notices from the IRS, which in the end resulted in a lien on my property. I did not know what to do and an attorney friend recommended that I contact the Nick Nemeth Law Offices. I met with Jamie Flores and Ivan Nalbantov in December 2021 for a free consultation, and right away was impressed by their thorough examination of my paperwork and extensive knowledge of IRS tax laws. I felt not pressured and appreciated their advice and in the end decided that I would pursue resolving the issue by myself. I paid the IRS Civil Penalty and, as recommended also submitted a letter to the IRS requesting a refund and explaining what happened. I am glad to report that my persistence finally paid off. My case took two years to resolve and I finally received a full abatement/refund check from the IRS in December 2023. I could not have done this without the straightforward recommendation of Jamie and Ivan; and I highly recommend the Nick Nemeth Law Offices to anyone needing help with the IRS.
Susan WilsonSusan Wilson
03:27 25 Jan 23
I have been very pleased with the solid counsel and guidance that Nick Nemeth has provided me regarding my tax issue. I found him to be honest and straightforward which I appreciated. I was impressed with his relevant experience and knowledge . He has definitely brought me peace of mind during a difficult and stressful time.
Sarah HowardSarah Howard
03:44 14 Nov 22
I would like to thank Mr. Nick and his staff for the superb help that I received from them. My IRS problem was resolved quickly and efficiently. It took 2 visits to convince me that I was over my head. I thought that I could call the IRS, appeal my tax notices and settle on a payment plan on my own. After many phone calls to the IRS, waiting sometimes more than 4 hours with no resolution to speak of, it proved to be extremely difficult and stressful. Revisiting Mr. Nick was a huge wake up call. My account was reviewed, and a payment plan was established with the IRS within a week. I will be forever grateful to the staff who worked on my case and especially to Lorna who listened to me vent while going through this painful process.
00:33 07 Aug 22
I cannot say enough good things about Nick and his team. When I first met with Nick he was up front, honest, friendly and efficient. When I worked with one of his attorneys, Eric B, I was just as pleased. All of the staff there are nice and very helpful. I wish I hadn't waited so long to get help with my issue. Over 6yrs I tried getting through and getting anywhere with the IRS and hardly made any progress. I know this may not be the case for all, and even I thought it would take longer than it did, but 3mos and they had my situation straightened out. I still can't believe it. Thank you thank you THANK YOU for all that you did for me. This is a huge burden gone out of my life now thanks to you. If anyone needs help out there, I know you may not want to shell out more money to get their help but it may just save you in the long run.
Spoilly GirlSpoilly Girl
23:49 03 Aug 22
The Nemeth Law team is exceptional. They treat their clients like a family member who is in crisis. They want you to get the best possible outcome. I really appreciate everything that they did for me. Jake and Ashley had the greatest role in my case and it all turned out for the best for me. Thank you Nick and team for easing my fears and getting me through the long process. I'm truly grateful.
Eddie WaltEddie Walt
19:44 12 Jul 22
During a time in which competent, professional service at a fair price seems to have disappeared, Mr. Nemeth and his team are a refreshing breath of fresh air.From my first phone call to the final settlement of our case with a non-responsive IRS, they under-promised, over-delivered and were in constant courteous contact to make sure we knew exactly what was happening and where we stood.I hope to never need their services again, but, should I receive another friendly letter from the IRS...I know who to call!
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