Requesting a Tax Appeal: Filing a Written Protest

 Posted on May 26, 2018 in Tax Appeals

People and organizations can violate tax laws in the United States in a variety of ways, thus leading to disputes with the Internal Revenue Service (IRS) regarding tax assessments, collections, or other issues. After the IRS makes a decision following an audit or sends a notice of a collection action, taxpayers may be able to contest the decision through the IRS Office of Appeals. One method to begin the tax appeal process is by filing a written protest.

Requirements for a Written Protest

When the IRS makes a decision about the taxes a person owes or the methods of collecting payments, it will send a notice to the taxpayer. The taxpayer can then file a formal written protest that should include the following information:

• The taxpayer’s name and address, and a phone number indicating where he or she can be reached during the daytime;
• A statement that the taxpayer wishes to appeal the decisions made by the IRS;
• A copy of the notice received from the IRS;
• The tax periods during which the issues occurred that led to the decisions being appealed;
• A list of the issues with which the taxpayer disagrees, the reasons for the disagreement, facts supporting the taxpayer’s case, and relevant laws related to the taxpayer’s position; and
• A statement that the taxpayer’s statements are true and correct under penalty of perjury, along with the taxpayer’s signature.

A written protest provides a taxpayer with the chance to directly address the reasons why he or she disagrees with the IRS’s decision. The protest should contain a complete description of facts that are favorable to the taxpayer’s case, relating the relevant tax laws to these facts to show how the law should be applied in the taxpayer’s favor.

After a written protest is filed, the Office of Appeals will review the case and decide whether the case qualifies for an appeal. If a request is accepted, an appeals conference will be held, typically via telephone. Following the conference, a decision will be made regarding whether the decisions made by the IRS will be changed or overturned.

Contact a San Jose Tax Appeals Attorney

While taxpayers can file a lawsuit to contest decisions made by the IRS, the appeals process provides a method for resolving these issues more quickly and easily. However, since tax laws are very complex, it is important to be represented by an experienced attorney.

At John D. Teter Law Offices, we can ensure that your written protest meets your legal requirements and that the tax laws are applied correctly in your situation, and we will provide representation during an appeal, therefore helping you achieve the ideal outcome to your case. Contact a San Jose, CA tax law attorney today at 408-866-1810.

Sources:

https://www.irs.gov/compliance/appeals/preparing-a-request-for-appeals

https://www.irs.gov/compliance/appeals/what-can-you-expect-from-appeals

http://www.icpas.org/docs/default-source/tax-practice-procedures-files/irs-appeals-amp-writing-an-effective-protest.pdf?sfvrsn=0