Tax Appeals

There are two types of IRS appeals. The informal small case request is available to dispute penalties of $25,000 or less. An informal appeal must include a written request containing your contact information, a copy of the IRS notification in question, a list of relevant tax years relating to the dispute and statements supporting your position.

A formal protest is the appeal option for taxpayers who owe more than $25,000 in penalties. The information the IRS requires with a formal request is more extensive than an informal request. You must send a copy of the IRS’s tax decision along with a list of grievances and facts that support them. Citing any and all laws that dispute the decision is often an essential step. The formal protest must conclude with the IRS’s prewritten perjury statement and a signature from the taxpayer.

As a taxpayer, you have guaranteed legal rights stipulated in the Taxpayer’s Bill of Rights. You have the right to be informed of all tax laws, the right to quality service, and the right to challenge the IRS’s position and be heard. You can appeal a wide variety of IRS actions:

• Wage levies
• Bank levies
• Seizures
• Rejected installment agreement request
• Rejected offers in compromise
• Penalties
• Interest
• Employment tax adjustments
• Trust fund recovery penalty assessments

IRS appeal deadlines vary with the type of letter you receive. Many require you to submit your appeal within 30 days of receiving the letter. Some allow 90 days for a response, while others have a 15-day limit.

Because the appeals process is relatively complex, many individuals invest in IRS tax appeal services to facilitate the process. Through these services, qualified tax attorneys will assist you by identifying statutes and precedents that support your argument, deciding which ones will best substantiate your case and filing your appeal for you. These professionals can also represent you in Tax Court.