After you receive an IRS letter of adjustment you get 30 days to appeal. That period of 30 days is to let you appeal against any inaccuracies or errors in the report; for which you need to contact The IRS Appeals Division. If you disagree with the IRS’s determination and want to be prepared with the required information for future IRS appeals, this blog covers important points: what can you appeal, how to request for appeals, and what is a small request. Read on.
Actions of the IRS that can be Appealed
You usually appeal for any decision of the IRS under taxation. To be precise, consider appealing for the following conditions:
- Audit or examination determinations are not correct as per the data maintained
- If you believe the IRS made an incorrect decision based on a misinterpretation of the law, check the publications under Tax Topics on the IRS website.
- If you believe the IRS did not properly apply the law due to a misunderstanding of the facts, be prepared to clarify and support your position.
- If you believe the IRS is taking inappropriate collection-action against you, or your offer in compromise was denied and you disagree with that decision, be prepared to clarify and support your position.
- If you believe the facts used by the IRS are incorrect, then you should have organized records or other evidence to support your position.
How to Appeal?
Do you disagree with any of the points mentioned above on your IRS letter? If yes, a formal written protest is required in all cases to request an Appeals conference. Here is a list of the things to include when writing the letter:
- The tax period for which you are protesting
- A list of each proposed item and the reason/fact for your disagreement
- Facts to prove your protest
- Perjury statement that information provided is true and authentic
- Your name, address, and a telephone number to reach you as well as your signature under the penalties of perjury statement
The letter of appeal should be sent before or on the 30th day after the receipt of the letter from IRS. After that period, the appeal sent to seek IRS problem resolution will not be entertained. You may represent yourself, or have a professional represent you. The representative must be an attorney, Enrolled Agent, or a CPA.
What is a Small Case Request?
There is an exception to your appeal, called ‘Small Case Request’. If the sum of the entire amount of additional tax and the proposed penalty each year is less than or equal to $25,000, you can appeal without a formal letter. Not everyone or every organization is eligible for this request. If you are a part of S Corporations, Partnerships, Exempt Organizations, and/or Employee Plans, you are not eligible for this request.
Need Professional Advice on IRS debt Problems?
The process of appealing looks simple; however, you may be in need of an IRS expert such as an attorney to find your IRS debt resolution. Should you find yourself in need of IRS tax debt problems, The Law Office of Nick Nemeth has got you covered. To discuss your IRS tax debt problems, fill out our contact form can or simply call (972) 426-2553.