Tax Brake with Robert G. Nath, Esq.

What is “Appeals.”? It's a branch of the IRS, one step above “audit” that handles tax disputes you can't resolve at Level 1. Nowadays, Appeals gets so many types of cases that its officers have become the catchall for many tax disputes. Of course, there's the plain vanilla income tax audit. Then Appeals can handle most penalties. Appeals has jurisdiction over some interest issues, over collection actions such as a threatened lien or levy. It can make an offer in compromise acceptable when the examiner and you could not agree. Appeals can handle your innocent spouse application if you are denied at a lower level.

In short, just about anything can “go to Appeals.”

So, how do you know when, where, and how? First, read any IRS notice carefully. If there is a right of appeal, it will say so. If you think there is a right of appeal but the letter or notice is silent, simply call the agent with whom you are dealing, or call the Office of Taxpayer Advocate. They'll tell you.

“Where” is usually in the IRS district you live in. Again, the notice will have address and often instructions.

“How” is another story. Going to Appeals is similar to pleading your case “to a higher court.” There are detailed discussions of the how in The Unofficial Guide to Dealing with the IRS. Basically, your appeal is called a “protest.” In the protest, you state some preliminary information about the matter, and then state the facts of the case and the applicable rules of law. You then argue that you are correct and the agent is wrong. Appeals officers are very independent; they'll call the case as they see it. Appeals officers are also expert in all areas of the tax laws, or if not, they bring in others. So always tell them the truth; argue your points, but tell the truth.

Many taxpayers get great results by appealing to the Office of Appeals. Don't neglect it among your choices.

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