In the event of the Internal Revenue Service (IRS) making a decision that you believe is in error, you may be able to file an appeal. Understanding the process of filing an IRS appeal in Richmond could potentially help you reverse the IRS’s decision for a more favorable outcome in your case.
Learn more about the steps to take following an IRS decision, and consult with a tax attorney for help navigating the appeals process.
Following an IRS audit, individuals may wish to challenge tax bills from the IRS that they find inaccurate or unfair. In these cases, taxpayers will need to go through the federal appeals process in Richmond.
Specifically, individuals will need to file their appeal with the IRS Independent Office of Appeals, or IRS Appeals. This is a subdivision of the IRS that handles all appeals from taxpayers who disagree with the IRS’s decision, and it acts as an independent third party to ensure impartiality in each case.
If the total amount of the penalty and additional tax that the IRS proposes is $25,000 or less following an audit for a specific tax period, individuals may file a Small Case Request with IRS Appeals. However, partnerships, exempt organizations, S corporations, and employee plans do not qualify for this option.
To submit a Small Case Request, individuals will need to complete Form 12203, Request for Appeals Review, which discusses the items the taxpayer disagrees with and the reason for the disagreement.
In any other situation, taxpayers would need to file a formal written protest that requests a conference with IRS Appeals.
Individuals will have a specific time limit to file a protest, which the decision notice they receive from the IRS will indicate. In most cases, the IRS gives taxpayers 30 days to file a protest.
There are multiple ways a tax attorney could help with the IRS appeals process in Richmond.
For example, a skilled attorney could help determine how much time the individual has to file and whether to file a Small Case Request or a formal protest.
Additionally, a lawyer could help complete and file all necessary forms and paperwork to effectively explain the reason for the disagreement with the IRS’s decisions. In doing so, the lawyer could ensure compliance throughout the process.
During a conference, a good lawyer would also be able to provide representation, either by appearing at the conference in place of their client or accompanying them to it for guidance.
The next step to take if the appeals process does not result in a favorable outcome is to petition the decision with the U.S. Tax Court, which will present even more challenges that an experienced attorney could help overcome.
If you would like help navigating the process of filing an IRS appeal in Richmond, you could get the guidance you need with the right tax attorney. This process is potentially extremely complex, and you need to make sure your explanations in the appeal are valid and that you maintain compliance throughout.
Connect with an attorney today to discuss potential representation during the appeals process.