IRS Appeals Lawyer

Experienced Representation for High-Stakes Federal Tax Appeals

If you disagree with the Internal Revenue Service’s (IRS) determination of your federal tax liability, your next step may be to file an IRS tax appeal. Broadly, this can involve either: (i) filing a tax protest; (ii) filing a request with the IRS Independent Office of Appeals; or, (iii) taking your tax dispute directly to the U.S. Tax Court. All of these can be more or less advisable in different circumstances, and engaging an experienced IRS appeals lawyer to help you decide how to dispute your tax bill is the first step in the process.

We Handle All Types of IRS Appeals and Tax Court Litigation

At Oberheiden P.C., our IRS tax appeal lawyers represent individual and corporate taxpayers in all types of federal tax matters. Whether you have just received an unfavorable tax assessment or you are facing an IRS levy, federal tax lien or other collection action, an experienced tax attorney at our firm can guide you forward. We can help you make informed decisions about your next steps, and then we can help you either:

• Pursue a settlement with the IRS;
• Seek a reversal of the IRS’s tax assessment through a tax protest or through the IRS Independent Office of Appeals; or,
• Fight the IRS’s tax decision in the U.S. Tax Court.

Importantly, strict filing deadlines apply in many cases. If you have received a hearing notice or final notice from the Internal Revenue Service (IRS), you may only have a limited amount of time to act before you are at risk of facing property seizures and other consequences. With this in mind, if you need to challenge the IRS’s determination of your tax liability or the outcome of a tax audit, we strongly encourage you to speak with one of our experienced IRS tax appeals attorneys right away.

Filing a Tax Protest

For many IRS disputes, the first step is to file a tax protest. This is an option for resolving disputes following unfavorable tax audits and denial of claim for federal tax refunds. If it makes sense for you to file a tax protest, our tax attorneys can prepare and file your protest on your behalf, and then we can communicate with the IRS on your behalf in an effort to secure a favorable resolution.

If we are able to secure a favorable resolution at this stage, your tax dispute will be over. If the IRS stands firm in its position, we will be able to use the insights gained during the protest process to assist with your IRS audit appeal or refund denial appeal.

Matters We Handle Before the IRS Independent Office of Appeals

In many cases, seeking relief from undue federal tax liability will involve filing a formal protest, or “request,” with the IRS Independent Office of Appeals. If you disagree with the IRS’s decision regarding your tax liability under the Internal Revenue Code, and if it doesn’t make sense to take your appeal directly to federal court, then filing a request with the Independent Office of Appeals will most likely be the next step in the process.

The IRS Independent Office of Appeals administers several appeal procedures. An experienced IRS appeals attorney at Oberheiden P.C. can assist with pursuing means of resolution including:

Collection Appeals Program (CAP)

The Collection Appeals Program (CAP) is an option for many taxpayers who need to seek relief from unwarranted tax liability, interest, penalties, and collection actions. It is also an option for taxpayers who have requested, and been refused, an installment agreement. Importantly, however, if you are not able to obtain relief through the Collection Appeals Process (CAP), continuing to pursue your appeal in federal court is not an option.

Collection Due Process (CDP) Appeals

Collection Due Process (CDP) appeals can be used to challenge IRS collection actions, including Notices of Federal Tax Liens, Final Notices of Intent to Levy, Notices of Levies on State Tax Refunds, and Post-Level Collection Due Process (CDP) Notices. In most cases, taxpayers have up to 30 days to request a CDP hearing after receiving a pertinent notice—and failure to timely request a CDP hearing can have serious legal and financial consequences.

Special Case Procedures

The IRS Office of Independent Appeals also administers several “special case procedures” designed to address specific taxpayer circumstances. Our IRS appeals attorneys can assist with matters including (but not limited to):

• Innocent Spouse Relief
• Mediation of Tax Disputes
• Penalty Appeals
• Coordinated Issues and Appeals Settlement Guidelines (ASGs)
• Art Appraisal Services

About the IRS Appeals Process

While there are a variety of options for pursuing IRS appeals, most appeals broadly follow the same general process. With this in mind, here is what most taxpayers can expect in most cases:

1. Initiating Your Appeal

The first step for appealing any IRS action is to initiate your appeal. Whether this involves submitting an informal protest to the IRS or a formal written protest to the Independent Office of Appeals will depend on the specific circumstances involved.

2. Submitting All Required Documentation

To successfully dispute the IRS’s findings, you will need to be able to substantiate the tax position you are taking. After submitting your written request for reconsideration, you will need to be prepared to submit all of the documentation needed to show that the IRS’s position is misguided.

3. Communicating with the Assigned Revenue Agent, Appeals Officer or Settlement Officer

Once you have submitted all required documentation, the next step is typically to communicate with the revenue agent, appeals officer, or settlement officer assigned to your case. When you engage our firm to represent you, our tax attorneys can communicate with the appropriate IRS personnel on your behalf.

4. Attending Your Appeals Conference

If you file your appeal with the Independent Office of Appeals, you (or your tax attorney) will need to attend your appeals conference—unless your tax attorney is able to secure a favorable resolution before your conference date arrives. The appeals conference is often a key step in the process.

5. Taking Your Appeal to Tax Court if Necessary

If you are unable to obtain a satisfactory resolution through the IRS’s appeals process, then you can continue to fight the IRS’s determination of your tax liability in federal court. As noted above, however, there are certain exceptions. For example, if you pursue a CAP appeal, challenging the outcome of your appeal in federal court is not an option in this scenario.

Disputing Your Tax Liability in the U.S. Tax Court

Along with handling tax appeals directly with the IRS and its Independent Office of Appeals, we have extensive experience representing taxpayers in U.S. Tax Court litigation as well. If taking your tax dispute to Tax Court is your best option, we can use our experience to fight for a just result that avoids unwarranted liability for taxes, interest, and penalties.

FAQs: Filing an IRS Appeal

Schedule a Free Consultation with a Senior IRS Appeals Lawyer at Oberheiden P.C.

If you need to know more about filing a tax appeal with the IRS (or in U.S. Tax Court), we invite you to get in touch. To schedule a free consultation with a senior tax appeals lawyer at Oberheiden P.C., please call 888-680-1745 or contact us online today.