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Appeals of IRS Collection & Examination Actions

This information is intended as technical information of use to consultants and individuals doing research. The new IRS Hotline for any Appeals tax matter is 1-877-457-5055, whenever you need assistance with an Appeals tax matter.
If you disagree with the findings of an audit examination, you may request a meeting with the employee's supervisor. If you still do not reach an agreement, the IRS should provide you with a report and/or letter that explains the proposed adjustments and informs you of your right to request a conference with an appeals officer. The appeal must be supported by factual and legal argument. All collection actions may be appealed. Never delay an appeal. If possible, try to get the appeal sent out within two weeks. Very often you will forfeit your right to an administrative appeal if the appeal is not timely. Among the determinations that can be appealed are: penalties; the trust fund recovery penalty; offers in compromise; employment tax adjustments; liens; levies; seizures; abatement of interest; determinations of fraud; and other claims. You should be represented by a qualified tax attorney on any appeal for several reasons: An experienced tax attorney will have more credibility than yourself, an enrolled agent and accountants (including CPAs). Tax law is "law" and those who aren't experienced tax attorneys aren't trained to find all of the tax law and understand how to creatively interpret it without tax law experience and training. Like it or not, appeals officers can't be relied upon to give your case fair and balanced professional consideration. They often assume the role of IRS advocates. All appeals should be made in writing under penalties of perjury. It is very critical that substantial factual and legal argument be made in the appeal protest. When your tax attorney makes that argument, the IRS appeals officer will read it, and it becomes part of the administrative record for his manager and for litigation, if necessary. Since a tax attorney will cite technical authority, it's much easier for the appeals officer to digest the legal memorandum and study it prior to the conference. In contrast, if you leave out the factual and legal argument, then the appeals officer can make a determination based on the record, and you cannot rely on his memory for oral argument. Their is no downside in doing an appeal. Collection and examination determinations are usually aggressive. The appeals officer's job is to settle cases and keep them out of the Tax Court - they can factor the risk of loss to the govermnent in the case of liquidation. Further, you are required to pursue all administrative remedies in the event you choose to sue the IRS for negligence.
1.	Taxpayer's Right to Appeal - The 10 Most Important Things You Need To Know.
2.	Your Appeal Rights - For People Who Disagree With The IRS Examination Results.
3.	Misson of Appeals - Resolving Tax Controversies Without Expensive Litigation.
4.	Appeals Policy Statement P-8-1 - Published Policy Of The IRS On Appeals.
5.	Due Process in IRS Collection Actions - IRS Code Sections 6320, 6630 and 7443(b).
6.	IRS Publication 1 - Your Rights As A Taxpayer Include The Basic Right To Appeal (PDF).
7.	IRS Manual on Offers in Compromise - Part 5 Collection Activity.
8.	IRS Manual on Collection Appeal Rights - General Handbook 5.1, Chapter 9.
9.	IRS Manual on Offers in Compromise - Part 8 Appeals.
10.	IRS Procedures for Binding Arbitration - IRB 2000-4 (1/18/00) pg 317 (PDF).
11.	IRS Procedures for Early Referral to IRS Appeals - IRB 1999-29 (1/19/99) pg 109 (PDF).
12.	IRS Procedures for Mediation of Appeals - Announcement 98-99 (11/16/98) pg 34 (PDF).
13.	IRS Publication 1660 - Summarizes Collection Appeal Rights and Procedures (PDF).
14.	IRS Publication 554 - Older Americans' Tax Guide (PDF).
15.	IRS Publication 556 - Examination of Returns, Appeal Rights & Claims for Refund (PDF).
16.	Section 3465 - IRS Restructuring and Reform Act of 1998. Adds new I.R.C. § 7123.

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Brought to you by Alvin S. Brown, Esq., attorney at law, former Supervisory Manager and Tax Attorney-Advisor, Internal Revenue Service, Office of Chief Counsel, Internal Revenue Service.

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