What Happens if I Miss an IRS Examination Appointment?

 Posted on November 11, 2019 in Taxation Law

Many people have felt the sinking feeling that accompanies receiving a letter from the Internal Revenue Service (IRS). While it may be tempting to simply put the letter in a drawer and forget about it, ignoring the IRS can result in serious consequences. If you are contacted by the IRS and asked to make an office audit appointment, you should be sure to schedule the appointment, contact a tax lawyer for help if you need it, and attend the meeting. If you have already missed an audit meeting, you may wonder about the consequences you may face and what steps you can take to protect yourself.

Voluntary Appointments Versus Required Appointments

When the IRS examines a tax return and decides that the tax filer has misfiled, it may send a letter requesting an appointment. The tax filer may respond to the letter and schedule an appointment, or s/he may choose not to. If you have received a letter and did not schedule the appointment, the IRS has the authority to request a legal summons from a judge and demand that you attend it. If you fail to show up at an appointment that you personally scheduled, you will likely get the chance to reschedule the meeting without any major consequences. However if you were required to be at the appointment because of a legal summons and do not show up, the consequences will be much more serious.

Failure to Obey a Summons

If you fail to attend a mandatory meeting with the IRS, the court has the authority to “punish” you for not showing up. You could be charged with contempt of court if you ignore a summons. In most cases, the judge will charge you with civil contempt. This means that any jail time you receive as punishment will be withdrawn if you show that you are willing to obey the summons. The fines associated with a civil contempt charge do not get returned, however. If the judge believes that you are maliciously obstructing the legal process, you could be charged with criminal contempt of court. This charge carries much harsher punishments, longer possible jail time, and higher fines. Unlike civil contempt, the punishments are not rescinded, even if you eventually agree to obey the court’s orders.

Contact a San Jose Tax Lawyer

The only way to avoid showing up for a tax audit without the potential for punishment is to have a tax attorney attend the appointment as your representative. To speak with an experienced San Jose, CA tax audit attorney about your legal options, contact John D. Teter Law Offices. Call us today at 408-866-1810 and schedule a confidential consultation to discuss your case.

Sources:

https://www.irs.gov/businesses/small-businesses-self-employed/irs-audits

https://www.marketwatch.com/story/how-to-survive-an-irs-audit-2018-03-30