Many people think that the IRS is infallible and that they
don’t have a say in anything the IRS does. However, that’s not entirely true.
Sometimes, this organization, as giant as it may be, makes mistakes. When that
happens, there is an IRS appeals process you can go through to hopefully make
things right.
What Can Be Appealed?
Many decisions and findings of the IRS can be appealed. For
example, you can appeal the results of an examination or an adjustment. You may
also be appeal to appeal any of the following:
·
Some penalties
·
Offers in compromise
·
Employment tax adjustments
·
Denials of abatement of interest
·
Liens
·
Terminations of/denials of installment
agreements
·
Seizures
·
Collections due process notices
In cases where your decision was made via a direct meeting
with an IRS employee, you can request a meeting with the employee’s supervisor.
If you cannot reach an agreement with the supervisor, then you can go through
an Appeals officer to request an Appeals conference, in which you’ll be able to
support your position.
Going Through the
Appeals Process
An Appeals conference can seem intimidating, but it’s
actually fairly informal. It might be conducted in person, or sometimes it
happens over the telephone or even through correspondence.
At this meeting, you can choose to go alone. Or, you can be
represented by an attorney or an accountant.
While you don’t have to have representation, it will
definitely help you to feel more confident and in control, which is why it’s
often a good idea to enlist qualified help.
If all goes well, the appeal will be decided in your favor.
If that doesn’t happen, however, you may be able to file further appeals with
the courts. How far you wish to take your appeal is up to you, though it’s
always best to make your decisions about how to proceed with professional help
and guidance.