IRS Appeals: A Second Bite at the Apple
The IRS ruled against you. The examiner, the collection officer, or the OIC unit said no. That's not the final answer. IRS Appeals is a separate, independent office that can overturn the decision. Most taxpayers don't use it. That's a mistake.
Why Appeals Exists
Appeals officers can settle cases based on the hazards of litigation — what would happen if the case went to Tax Court. They have authority to compromise that line employees don't. This is often where the real deal gets made.
Collection Due Process
If the IRS filed a federal tax lien or intends to levy, you have the right to a CDP hearing. During the hearing, the IRS cannot collect. I use CDP hearings to negotiate better resolutions.
The Written Protest
Getting to Appeals requires a formal written protest explaining why the IRS decision is wrong, citing facts and legal authority. This is a legal brief, not a complaint letter. I write protests that change outcomes.
Don't Miss the Deadline
You typically have 30 days to request Appeals after an adverse decision. Miss it and you may lose the right. If you got a bad result from the IRS, call me before the deadline passes.