Can I Appeal an IRS Audit?

 Posted on August 28, 2019 in Tax Audits

If you have gone through an IRS audit and received a letter advising you of its findings, chances are the agency has made determinations about which you are not happy. In some cases, the IRS may determine that you owe back taxes, plus interest and penalties. While some taxpayers may agree with the IRS’s findings and pay the assessed amount, you may believe that the findings are incorrect. In these cases, you should be sure to understand your options for asking the IRS to either reconsider or adjust the determinations.

Appealing the IRS’s Decision

Although audits are best handled by working with the IRS during the audit process, it is also possible to appeal the findings of an audit. However, it is important to keep a very good record of the audit process. This is because during an appeal, the record of the audit will be given more weight than any new information that you may wish to introduce. The auditor’s findings are part of the record, so you should make sure to have all of the supporting documentation to show why you disagree with the decision. 

When making an appeal, you should make note of two important points:

1. Appeals are only available if you are proceeding on grounds of financial disagreement. This means you will not be allowed to dispute or challenge the decision on grounds of morality, religion, constitution, conscience, or similar issues.
2. The appeal process is initiated by filing what is known as a “formal written protest” after you receive a letter from the IRS, which provides you with information on how to file an appeal. You must file the appeal not more than 30 days from the date of the letter.

Adjudication of Appeal

Upon receiving your formal written protest, your case may be referred to the IRS’s Office of Appeals. You and your attorney will be able to work with an appeals officer to determine whether the taxes and penalties assessed in your audit can be reduced or eliminated. Although taking your matter to the U.S. Tax Court is always an option, working with IRS Appeals is often a much more efficient and cost-effective way to resolve tax issues.  

Get an Experienced San Jose Tax Audit Lawyer to Help

Attorney John D. Teter can help you aggressively appeal an unfavorable tax audit decision with intent to protect your rights and avoid or minimize adverse consequences. As an experienced San Jose, CA tax appeals attorney, John D. Teter is prepared to address your case and help you determine your legal options. He will work with you to determine whether you can ask for a reconsideration of the audit or negotiate a payment agreement or Offer-in-Compromise. Contact us at 408-866-1810 to get the professional tax law help you need.

Sources: 

https://www.irs.gov/pub/irs-pdf/p5.pdf

https://www.investopedia.com/articles/tax/09/appeal-your-audit.asp