Generally, when it comes to civil matters, state and Federal law includes various “statutes of limitations” and “discovery rules.” The statute of limitations rules say that a claim has to be filed within a certain time period. The discovery rules say that the time period for the statute starts to run when the claim is… Continue reading Adjustments Stemming from IRS Settlements
Category: IRS Appeals
About IRS Appeals
The IRS appeals office provides a second bite at the apple. It is particularly helpful when the IRS agent or auditor was not reasonable; there was a clear mistake made by the IRS in assessing taxes, etc.; or there is a tax dispute that involves a subjective area of tax law.
If you are not familiar with the IRS Office of Appeals, here is a summary of the IRS Office of Appeals function.
This page covers court cases and guidance involving the IRS Office of Appeals. Please scroll down to read the articles.
If you need help filing or preparing an appeal, you can find out more about how we can help with your tax appeal here.
You can also call us at (713) 909-4906.
New IRS Appeals Procedures for Tax Controversies
The IRS administrative function plays a critical role in our tax administration system. The appeals process settles a majority of all tax disputes. It does so using processes and procedures that have developed over many years. To the uninitiated who have not experienced the IRS appeals process, the process can be confusing and, unfortunately, the… Continue reading New IRS Appeals Procedures for Tax Controversies
Getting the IRS to Pay for Your Tax Attorney
An IRS audit or notice comes with a cost for the taxpayer who receives it. The cost can include additional tax, interest, and even penalties. Even if the taxpayer did everything correctly, the IRS audit or notice still comes with a cost. The cost can include the time and effort the taxpayer has to expend… Continue reading Getting the IRS to Pay for Your Tax Attorney
Settle Taxes & Keep Right to Dispute Open
If there is any doubt as to whether a taxpayer is liable for income taxes, there is a good chance that the IRS will agree to settle for less. The IRS Office of Appeals is tasked with doing just that. IRS appeals settlements are usually all or nothing. If the taxpayer does not accept the… Continue reading Settle Taxes & Keep Right to Dispute Open
How to Contest an IRS Settlement Agreement
What happens if the IRS enters into a settlement agreement for your tax liability and then, later, it takes a position that is inconsistent with the agreement? For example, can the IRS agree that an expense is deductible by your business only to say that the same is expense is taxable income to you as… Continue reading How to Contest an IRS Settlement Agreement
An Impartial IRS Office of Appeals
While IRS auditors and IRS attorneys typically focus on imposing the most tax possible, the IRS Office of Appeals does not. Appeals is tasked with settling cases. In doing so, Appeals is supposed to be impartial. This allows Appeals to ‘get it right.’ The recent Onyeani v. Commissioner, T.C. Memo. 2020-15 provides an opportunity to… Continue reading An Impartial IRS Office of Appeals
IRS Appeals Guidance on In-Person Conferences
The IRS Office of Appeals has been making changes to how it conducts appeals conferences. In this past few years, these changes have made it difficult to obtain an in-person conference. The IRS recently issued interim guidance AP-08-1118-0013 to authorize appeals to allow for more in-person conferences. About the IRS Office of Appeals The IRS… Continue reading IRS Appeals Guidance on In-Person Conferences
Court Says No Legal Right to IRS Appeals Review
Does the Taxpayer Bill of Rights create a legal right to have a tax dispute considered by the IRS Office of Appeals? The court recently addressed this question in Facebook, Inc. v. Internal Revenue Service, No. 17-cv-06490-LB (N.D. Calif. 2018), concl…
Court Says No Legal Right to IRS Appeals Review
Note: This article was not updated to account for the Taxpayer First Act. The Taxpayer First Act basically reversed this court case. Does the Taxpayer Bill of Rights create a legal right to have a tax dispute considered by the IRS Office of Appeals? The court recently addressed this question in Facebook, Inc. v. Internal Revenue… Continue reading Court Says No Legal Right to IRS Appeals Review
IRS Appeals: New Evidence & Theories
The IRS released a memo describing Phase II of the Appeals Judicial Approach and Culture (AJAC) program. This program is intended to formalize many of the best practices of the IRS Office of Appeals (Appeals). Tax disputes often end up in Appeals. Appeals is able to successfully resolve or settle most cases. The Appeals process… Continue reading IRS Appeals: New Evidence & Theories