Appeals

If we do not like what the IRS says, we APPEAL. Here is the Appeal Office job description and mission:

“The Office of Appeals is an independent organization within the IRS that helps taxpayers resolve their tax disputes through an informal, administrative process. Our mission is to resolve tax controversies fairly and impartially, without litigation. Appeals reviews cases after the IRS has made its decision, offering an objective point of view on each appealed case.”

Who would you rather work with, Revenue Officers whose job is to collect money, Revenue Agents whose job is to audit and find mistakes on tax returns, or Appeals Officers whose job is to settle the case? We choose Appeals.

We always try to settle matters with the person assigned to the case, but we cannot always come to a resolution. Fortunately, the law allows us to appeal decisions we do not agree with.

How do you determine if you are eligible for an IRS appeal?

IRS appeals are generally available to all taxpayers who disagree with IRS determinations or actions. If the following conditions are met, pursuing an appeal might be the appropriate course of action for you:

• You’ve received correspondence from the IRS detailing your entitlement to challenge their decision.
• You find yourself in disagreement with the decision made by the IRS.
• You haven’t signed any agreement form sent to you by the IRS.

If these criteria align with your circumstances, then you may initiate a request for an Appeals conference or hearing. It is worth mentioning that if you receive correspondence from the IRS that does not include mention of your right to an appeal, chances are that your concern may not be eligible for an Appeals process.

How to Appeal an IRS Collection Decision?

There are many types of Appeals, and these can vary depending on your case.

1. Collection Appeals Program (CAP)
   The Collection Appeals Program allows taxpayers to appeal specific collection actions before or after they occur. These are typically handled by collection personnel within the IRS, and where you can have the opportunity to discuss your case and potentially resolve your issue without the need for a formal hearing.
   
   This program is available for collection actions such as the following:
   • Liens
   • Levies
   • Installment Agreements — modification, termination, or rejection
   • Seizure
   

2. Collection Due Process Hearing (CDP)
   Collection Due Process (CDP) hearings provide taxpayers with a more formal process to challenge IRS collection actions. These hearings are conducted by independent appeals officers within the IRS Office of Appeals, ensuring impartiality.
   
   Taxpayers can use CDP hearings to dispute collection actions such as the following:
   • Notice of Federal Tax Lien (NFTL)
   • Notice of Intent to Levy (NOIL)

Filing a timely request for a CDP hearing typically triggers an automatic pause in certain collection actions, giving taxpayers time to present their case. On top of that, taxpayers have the right to appeal the outcome of a CDP hearing to the U.S. Tax Court, providing further recourse if needed.

The Collection Due Process Hearing is a one stop shop where all matters can be resolved. If we cannot agree on an Offer in Compromise, maybe the taxpayer is a good candidate for an Installment Agreement or to be placed Currently Not Collectible. The Appeals Officer can also grant a Penalty Abatement.

Ready to request an appeal? Consult with us today!

If you find yourself in disagreement with an IRS determination or action and are considering an appeal, having experienced guidance can make a significant difference in the outcome of your case. At the law office of Steven N. Klitzner, we have years of experience navigating the complexities of tax law and IRS procedures. Whether you’re facing a Collection Due Process hearing, navigating the Collection Appeals Program, or seeking relief through other avenues, we can provide the guidance and representation you need to achieve a favorable resolution.

Contact the office of Steven Klitzner at (305) 564-9199 today to schedule a free and confidential consultation and learn more about how we can assist you with your IRS appeal.