On: November 25, 2022

IRS Experienced Tax Experts on IRS Appeals Pasadena

  It can be upsetting when the IRS rules against you.  You feel that you are right, but the IRS disagrees. Fortunately, the first person in the IRS who decides an issue against you does not need to be the final arbiter in the matter.  Many IRS decisions can be appealed by you as the taxpayer. If you are in Pasadena and want to appeal an IRS action, you need the services of an IRS experienced tax expert in Pasadena who has broad knowledge concerning IRS appeals.  

IRS Appeals – General

  The right of a taxpayer to get “a second bite of the apple” and appeal an adverse decision is well-recognized by the IRS.  In fact, many IRS decisions are accompanied by a letter to the taxpayer that describes the taxpayer’s specific appeal rights. An IRS appeal is not litigation; it is an administrative matter within the IRS.  IRS appeals are handled by a separate office, the IRS Independent Office of Appeals.  The IRS Independent Office of Appeals is separate, distinct, and independent from the IRS Examination and the IRS Collection divisions. There are many possible reasons for filing an IRS appeal.  Among the most common reasons are:

• The IRS made an incorrect decision because of a computation mistake;
• The IRS made an incorrect decision based on a misinterpretation of the law;
• The IRS made an incorrect decision based on a misunderstanding of the applicable facts; or
• The IRS made an incorrect decision concerning collection.

There are two common types of IRS appeals – protests and collection appeals.  

Protests – The Process

  A protest is an appeal of an IRS examination decision.  Commonly, protests are made after an audit when the IRS has assessed the taxpayer additional liability, but the taxpayer disagrees. Protests are filed in writing.  They generally must be filed within 30 days of the date of the IRS letter that offers you the right to appeal. There are two types of protests – a formal written protest or a small case request. A formal written protest includes:

• A statement that you want to appeal the changes proposed by the IRS;
• Your name, address, and a daytime telephone number;
• A list of all disputed issues, the tax periods or years involved, the proposed changes, and the reasons you disagree with each issue;
• The facts supporting your position on each disputed issue;
• The law or other authority, if any, supporting your position on each disputed issue; and
• A signed statement, under penalties of perjury, that the information in the protest is true, correct, and complete.

If the total amount of tax and penalty liability for any tax period is $25,000 or less, you can file a small case request.  A small case request is much simpler than a formal written protest.  It includes only a brief written statement listing the disputed issues and why you disagree and either the appeal request form included with the letter you received proposing the change, if applicable, or Form 12203, Request for Appeals Review. The filing of the protest leads to an appeals conference with an IRS appeals officer.  At the appeals conference, you will discuss the disputed issues raised in the protest.  The IRS appeals officer will issue a decision on your appeal.

Collection Appeals – The Process

  A collection appeal is an appeal of an IRS collection decision.  There are three common types of collection appeals, as follows:

• Collection Appeals Program (CAP) appeals. CAP appeals can be filed concerning liens, levies, seizures, and rejections, terminations, or modifications of Installment Agreements.  A CAP appeal is filed on Form 9423, Collection Appeals Request.
• Collection Due Process (CDP) appeals. CDP appeals can be filed for such matters as Notice of Federal Tax Lien Filing, Final Notice – Notice of Intent to Levy, Notice of Jeopardy Levy, Notice of Levy on Your State Tax Refund, and Post Levy Collection Due Process Notice.  A CDP appeal is filed on Form 12153, Request for a Collection Due Process or Equivalent Hearing.
• Offer in Compromise (OIC) appeal. If you receive a letter notifying you that your offer in compromise was rejected, you have 30 days from the date on the letter to file an OIC appeal.

  Please note that your inability to pay a tax liability is not a subject for IRS appeals.  

How to Increase Your Chance of Success in Any IRS Appeal – Retain an IRS Experienced Tax Expert

  Each IRS appeal will vary in its likelihood of success.  Some appeals are supported by better applicable facts or law than other appeals. However, one factor should increase your chance of success in any IRS appeal matter – hire an IRS experienced tax expert who has significant knowledge about IRS appeals. An IRS appeal is a complicated matter.  The average taxpayer will not know how to properly address the many issues that can arise during an IRS appeal. An IRS experienced tax expert who has spent years handling IRS appeals and has strong familiarity with the IRS appeals process can help you with each of the following issues:

• Evaluating why the IRS initially ruled against you, including whether all the facts in your favor and all the law in your favor were properly presented. The person who represented you in the initial IRS decision may not be the best person to represent you in the IRS appeal.
• Determining if an IRS appeal should be filed;
• Deciding what type of IRS appeal should be filed;
• Keeping track of all deadlines in the IRS appeals process;
• Writing a formal written protest, if applicable, including researching the applicable law, and applying to the facts in your case the law in your favor and distinguishing from the facts in your case the law not in your favor;
• Preparing a collection appeal, if applicable;
• Presenting arguments at an appellate conference; and
• Negotiating with the IRS appeals officer at the appellate conference.

On each of these issues, a seasoned IRS tax expert with IRS appeals experience and knowledge should increase your likelihood of success in your IRS appeal relative to you attempting to resolve any of these issues on your own.  

Leading Tax Group – The Best IRS Experienced Tax Experts on IRS Appeals in Pasadena

  If you are in Pasadena and want the best chance to win your IRS appeal, you need the assistance of the IRS experienced tax experts at Leading Tax Group (their experienced team consists of a former IRS tax attorney, an experienced payroll tax and sales tax attorney, a retired IRS auditor (of 40+ years), and their own in-house accounting team!). Leading Tax Group has been successful in winning a significant number of IRS appeals for its clients.  Leading Tax Group’s substantial experience and knowledge of IRS appeal matters enables it to best determine what arguments can most effectively be made in a protest, in a collection appeal, and at an appellate conference. With this success, experience, and knowledge, Leading Tax Group is the best IRS experienced tax experts (their experienced team consists of a former IRS tax attorney, an experienced payroll tax and sales tax attorney, a retired IRS auditor (of 40+ years), and their own in-house accounting team!) in Pasadena to help you prevail in your IRS appeal. Leading Tax Group has a conveniently accessible office in Pasadena at 225 S Lake Avenue, 3rd Floor. If you disagree with an IRS decision and want to proceed with an IRS appeal, you need the aggressive IRS experienced tax experts from Leading Tax Group (their experienced team consists of a former IRS tax attorney, an experienced payroll tax and sales tax attorney, a retired IRS auditor (of 40+ years), and their own in-house accounting team!). For the best IRS experienced tax experts (their experienced team consists of a former IRS tax attorney, an experienced payroll tax and sales tax attorney, a retired IRS auditor (of 40+ years), and their own in-house accounting team!) in Pasadena, contact Leading Tax Group now at (800) 900-4250 and schedule your free consultation today!