IRS Tax Appeals: McLaud Law Protects Your Rights
Receiving a final notice from the IRS regarding penalties, a tax assessment, or a denial of a payment plan or relief option may feel like you’ve run out of options. But in many cases, that isn’t true. Taxpayers have the right to challenge a wide range of IRS determinations and decisions via the appeals process.
Whether you’re disputing a tax assessment, penalties, audit results, or aggressive collection actions, navigating the appeals process is challenging. Missing deadlines, not understanding the process, or miscommunications can put your case at risk. Saying the wrong thing to an IRS agent could hurt your case seriously. The right legal representation can make a significant difference.
At McLaud Law P.C., our tax attorney and team of experienced tax resolution professionals represent businesses and individuals in IRS appeals. Our team works to provide advocacy when you need it the most. Let’s talk about your next steps. Call us at 585-397-7785 now.
When You May Need to File an IRS Tax Appeal
The IRS sends thousands of decisions on assessments, penalties, audits, and collection actions every single year – and when they do so, they generally send notices explaining how to appeal their decisions. The IRS Independent Office of Appeals helps taxpayers resolve disputes without litigation.
You may pursue an appeal to:
- Challenge incorrect tax assessments
- Dispute audit findings
- Challenge penalties and interest
- Protect against liens, levies, and asset seizures
- Ask the IRS to reconsider denied tax relief
However, there are different appeal options for different situations, and in all cases, appeals run on tight deadlines and tend to require adherence to very technical procedures. Filing a request too late or appealing with weak evidence may mean throwing away your chance at an appeal.
Turning to a tax attorney early in the process gives you a better shot at success.
CDP vs. CAP Appeals: Choosing the Right Path
Under the umbrella of “IRS appeals,” you’ll find both the Collection Due Process (CDP) and Collection Appeals Programs (CAP). CDP and CAP appeals are different, and choosing the wrong one may limit the type of relief you can request.
Collection Due Process Appeals
CDP appeals are available to taxpayers once the IRS has issued a final notice of intent to levy or filed a tax lien. A CDP appeal can grant you a number of appeal options, including:
- Challenge some collection actions
- Propose collection alternatives – for example, setting up monthly payments.
- Dispute the underlying tax liability if you haven’t had the chance to do so previously
- Temporarily pause enforcement action while your appeal is pending
If your Collection Due Process appeal doesn’t get you a fair result, you have the legal right to go to the U.S. Tax Court to seek a resolution. To request a CDP hearing, file Form 12153 by the 30-day deadline on your lien or levy notice.
If you miss the deadline, you have up to a year to request an Equivalent hearing. This appeal option also lets you explain your case to the IRS and request collection alternatives. However, it does not stop levy actions, and if you disagree with the results of the hearing, you can’t petition the Tax Court.
Collection Appeals Program
CAP appeals are considerably faster than CDP appeals, but they’re typically limited to disputes involving liens, levies, seizures, and installment agreements. However, the decision handed down in a CAP appeal is final. You cannot take the case to the U.S. Tax Court if you disagree with the outcome.
The right choice for your situation depends on where you are in the collection timeline, the type of relief you’re requesting, and what communication you’ve had with the IRS. The team at McLaud Law P.C. will evaluate your options and provide guidance based on years of experience negotiating with the IRS.
Appealing IRS Audits
Audit appeals may depend on the type of audit the IRS conducts. At McLaud Law P.C., we’ve helped taxpayers appeal unfavorable audit decisions arising from:
- Correspondence audits: These audits are largely conducted by mail and depend on the documentation and records you send in. We work on correcting incomplete or misinterpreted records.
- Office audits: Office audits require in-person meetings and discussions regarding income, deductions, and credits. When we appeal the outcome of an office audit, we rely heavily on evidence supporting our claims.
- Field audits: Field audits are incredibly in-depth, typically taking the most time and involving the most in-person communication. Audits at this level require an in-depth understanding of tax law, taxpayers’ rights, and analysis of all the information provided to the IRS.
Depending on the specifics of your case, you may also have the right to request an audit reconsideration.
Appeals for Denials of Specific Types of Tax Relief
You also have appeal options if the IRS denies your request for penalty abatement, an installment agreement, an offer in compromise, innocent spouse relief, or other types of IRS relief.
Penalties and Interest
You can request penalty abatement if you have a history of compliance or reasonable cause for incurring the penalty. Interest relief is only available in very limited circumstances that typically involve errors on the part of the IRS. If the IRS denies your request, we’ll evaluate your eligibility for abatement and help you appeal.
We can also help you appeal Trust Fund Recovery Penalty assessments or represent you if the IRS has proposed a TFRP against you.
Offer In Compromise
Offer In Compromise requests are rejected more often than not. We can review your rejected offer and determine whether or not an appeal is worth your time. The appeal may include substantiating asset valuations, establishing a need to deviate from the IRS’s financial standards, proving that the IRS made an error, or bringing in other arguments to get your offer approved.
Innocent Spouse Relief
If the IRS denies your request for innocent spouse relief, we’ll carefully review your records and information to figure out if you are likely to get approved through an appeal. You also have the right to petition the Tax Court if the IRS doesn’t respond to your innocent spouse application within a certain time frame.
Enforcement Appeals
Many of our clients come to us seeking help with imminent enforcement actions, including liens, levies, wage garnishments, and other aggressive collection efforts. We understand that enforcement actions can put your financial stability and ability to provide for your family at risk.
We will help you identify your appeal rights and the best path forward for your situation. We strive to find resolution options that protect our clients’ assets and their long-term financial stability.
Why IRS Appeals Are High-Risk Without Legal Representation
Appeals are highly regulated, and success requires extensive knowledge of tax law, procedural processes, and evidentiary standards. Without the right legal representation, taxpayers may risk:
- Making admissions that damage their case
- Missing important deadlines
- Waiving future relief options
- Finalizing unfavorable assessments
- Triggering enforcement actions
If an appeal is mishandled, you risk losing all future appeal options for your current tax issue. The team at McLaud Law P.C. provides strategic advocacy that strives to protect your current interests and your long-term tax compliance.
How McLaud Law Handles IRS Tax Appeals
At McLaud Law P.C., we start our appeal process with an in-depth case assessment. Our analysis looks at:
- Eligibility for appeal
- Procedural timelines and deadlines
- Strengths and weaknesses of your case
- Risks of enforcement
We’ll help you understand the potential outcome of appeals as well as any risks along the way. If you’re eligible for multiple types of appeals, we’ll outline the nuances of each option and let you choose the best path forward.
During appeal preparation, we focus on:
- Gathering and organizing supporting documentation
- Drafting protest letters
- Building persuasive legal arguments to support your case
- Managing deadlines
We handle all communication with the IRS to ensure consistency and protect you from unintentionally saying something that puts your case in jeopardy. And of course, you’ll know what’s happening every step of the way.
Why Our Clients Choose Us
Our clients benefit from our aggressive advocacy and commitment to protecting their best interests. We pride ourselves on our:
- In-depth knowledge of appeals procedures
- Decision-making based on tax law
- Focused advocacy aimed at fully resolving your tax issues
- Protection against premature or excessive enforcement
- Clear communication and transparency
What Makes Us Different
At McLaud Law P.C., we take a personal interest in your case. You aren’t a case number or another addition to our list of appeal cases. We focus on individualized legal representation that gets to the heart of your tax issue and uncovers solutions and appeal angles that give you a fighting chance.
We build our strategy based on the Internal Revenue Code, our years of experience dealing with the IRS, and the specific circumstances of your case. By taking a proactive approach to your appeal case, we hope to put you in the strongest position possible to secure a favorable outcome.
IRS appeal deadlines are strict. By the time you get a notice from the IRS notifying you of their decision, the clock has already started ticking. Don’t let the deadline slip by and force you to give up your appeal rights. We’re here to help.
If you disagree with an IRS decision or proposal, you may not have to give up just yet. McLaud Law P.C. helps individual and business taxpayers challenge IRS actions, protect their rights, and fight for fair outcomes. Let’s talk about your next steps now. Call us at 585-397-7785 or request a free consultation online now.
Frequently Asked Questions
Can I appeal any IRS decision?
No, not all IRS decisions can be appealed. Eligibility depends largely on the type of dispute you have, timing, previous relief attempts, and the specific language used on your IRS tax notice.
Does an appeal stop IRS collection?
An appeal may temporarily stop IRS collection actions. A CDP hearing stops IRS collection actions while your appeal is pending. Typically, CAP appeals stop specific collection actions that you are contesting, but there are limitations. Determining how much protection you will receive from filing an appeal is something best done by an experienced tax resolution professional.
How long does an IRS appeal take?
The timeline depends on the type of appeal you file and the complexity of your case. CDP cases typically take much longer, while CAP appeals are handled much more quickly.
Can I appeal an appeal decision I disagree with?
You can appeal a CDP hearing outcome to the U.S. Tax Court. However, decisions from CAP appeals are final and legally binding.
Do I need an attorney for an IRS appeal?
Although having a tax attorney is not legally required, professional representation is highly recommended. An appeal is an uphill battle – the IRS has already made its decision, and during an appeal, you have to be able to override that decision with strong evidence and reasoning backed by tax law.
This communication is Attorney Advertising. It is presented for informational purposes only and does not constitute legal advice. Every legal situation is different, and prior results do not guarantee a similar outcome. This communication does not create an attorney-client relationship between McLaud Law P.C. and the recipient.
Resources:
https://www.irs.gov/government-entities/federal-state-local-governments/appeals-process
https://www.irs.gov/appeals/what-to-expect-from-the-independent-office-of-appeals
https://www.irs.gov/appeals/preparing-a-request-for-appeals
https://www.irs.gov/appeals/collection-due-process-cdp-faqs
https://www.irs.gov/irm/part8/irm_08-024-001
https://www.taxpayeradvocate.irs.gov/notices/taxpayer-requests-collection-appeals-program/
https://www.irs.gov/appeals/appeal-your-rejected-offer-in-compromise-oic