Large Firm Skills
With Small Firm Service

How can the Office of Appeals help me?

| Jun 21, 2019 | Federal And State Tax Collections |

The Office of Appeals is a division within the Internal Revenue Service, or IRS, that operates independently from other branches within the agency. Their role is to review the decisions of field agents and others and, if necessary, correct them so that they comply with the law and are fair to the taxpayer.

A taxpayer in White Plains and the surrounding communities who has a dispute with the IRS, including a dispute over the IRS’s collection activities. Basically, a person who disagrees with the IRS’s actions can file what is called a formal written protest.

This protest should address certain issues. Perhaps most importantly, the protest needs to provide additional information or legal authority in support of the taxpayer’s contention. Taxpayers should also be aware that certain deadlines and other procedural requirements apply. If a taxpayer runs afoul of these requirements, it may delay the process or even wind up costing the taxpayer his option to appeal.

A taxpayer is allowed to appeal if she feels that the IRS’s collection activities have been unfair or in violation of the law. However, in some cases, taking an appeal to the Office of Appeals may mean that the taxpayer cannot later use the courts to challenge the same collection activities.

In front of the Office of Appeals, taxpayers are allowed to represent themselves. However, the matters that taxpayers bring before the Office of Appeals can involve thousands if not tens of thousands of dollars. Moreover, they may pertain to complicated aspects of tax law. It may therefore be wise for someone wishing to appeal federal tax collection efforts to seek out the services of an experienced tax attorney.