How to Request an IRS Tax Appeal

Appeals within the IRS could be very tedious and time-consuming. But if you are sure that you have a good case, then justice would be served surely. Your appeal could be regarding an unfavorable audit, a levy, or unacceptable tax collection.

And for the appeal, you might not need a tax attorney; you could have your way out of the IRS Tax Appeal all by yourself. To request an appeal at the IRS, follow the given steps.

File A Protest

When you are appealing to a formal authority, you are required to notify them of your complaint through a letter. This official is written to address your desire to request an appeals conference that will look through your case.

The letter must be written and successfully sent to the IRS within 30 days from the time specified in the letter that you are planning to send with your suggestions for proposed changes. In short, you must post the letter before the date on your letter exceeds 30 days.

Furthermore, if you plan to appeal a collection decision, you should choose any of the ones mentioned below procedures that perfectly align with your case. Also, if you have decided to go to the Appeals with your issues, then you are required to mail your disputes and problems to the office from which you received the decision letter.

Collection Appeals Program (CAP)

You are only subject to choose this process of the court hearing with Appeals if you have a written and an IRS verified notice that your disputes will be heard in the court and that you can request a collection appeals program hearing.

  • You can request a CDP hearing only within 30 days from that date mentioned in the IRS notice.

  • Then you are required to fill the form 12153 and mail it to the same address mentioned on the IRS notice.

  • You will then be entitled to an Appeals hearing at the tax court.

Offer in Compromise

An offer in compromise is an adjustment or a settlement between the taxpayer and the taxpayee to settle for an amount that is less than the one owed or to settle for something else in return of the amount. If this request of compromise is rejected, you can appeal this decision and request an Appeals conference through a form 13711 within 30 days. The information mentioned in the form will include

  • Your related information and credentials

  • Your written statement that you would like to appeal to your tax compromise rejection decision.

  • Your rejection letter’s copy.

  • Your tax-related information

Trust Fund Recovery Penalty (TFRP)

Trust Fund Recovery Penalty is a penalty a person faces who tries to withhold the government’s taxes like medicare and social security. If you run a company or a small business, you have employees from whom you withhold some medicare charges or income taxes and these amounts are referred to as the Trust Fund taxes, and if you fail to pass these on to IRS, you are obligated to face a penalty called the Trust Fund Recovery Penalty. If you think you are wrongly tangled in this penalty then:

  • Write a letter clearing out why you are not the one to be tangled in this penalty.

  • Attach the received letter of penalty.

IRS Tax Appeal