If you disagree with the IRS's determination or collection actions on your case, you may request an IRS appeal conference by filing a written request protesting their decision.
The IRS Office of Appeals is separate from and independent of the IRS Collection office that initiated the collection action. They have a 'strict policy' of prohibiting certain communications with the IRS Collection office or other IRS offices, such as discussions regarding the strengths or weaknesses of your case. This means, in theory, that any personal opinions or emotional feelings about the case should not be discussed.
Collection Actions Appeals
The two main types of appeals are Collection Due Process and Collection Appeals Program:
Collection Due Process (CDP) is available if you receive one of the following notices:
- Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320
- Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing
- Notice of Jeopardy Levy and Right of Appeal
- Notice of Levy on Your State Tax Refund – Notice of Your Right to a Hearing
- Post Levy Collection Due Process (CDP) Notice
Collection Appeals Program (CAP) is available for the following actions:
- Before or after the IRS files a Notice of Federal Tax Lien
- Before or after the IRS levies or seizes your property • Termination, or proposed termination, of an installment agreement
- Rejection of an installment agreement
- Modification, or proposed modification, of an installment agreement
CAP generally results in a quicker Appeals decision and is available for a larger range of collection actions. However, you cannot go to court if you disagree with the CAP decision.
Appeal of other collection actions
You may also appeal other collection actions:
- Rejected Offer in Compromise
- Proposed Trust Fund Recovery Penalty
- Denied Trust Fund Recovery Penalty Claim
- Denied request to abate penalties (i.e., late payment, late filing, or deposit penalties)
Representation
The IRS states that:
"You may represent yourself at CDP, CAP and other Appeals proceedings. Or, you may be represented by an attorney, certified public accountant, or a person enrolled to practice before the IRS. Also, you may be represented by a member of your immediate family, or in the case of a business, by regular full-time employees, general partners or bona fide officers."
Let's break that down:
"You may represent yourself at CDP, CAP and other Appeals proceedings"
This is not a great idea. The IRS is an entity that deals with the most complicated thing in the history of time — the US tax code. They don't always follow their own rules, and they certainly don't have your best interest at heart. They have one goal: to close your case and move it off their desk. They will do whatever it takes to meet that goal, including taking complete advantage of your lack of knowledge. We've seen it happen.
The proof that this is a bad idea? Our biggest client base is attorneys. That's right, lawyers come to us and ask us to represent them. They know they're too involved in their own case to be good representation.
"Or, you may be represented by an attorney, certified public accountant, or a person enrolled to practice before the IRS."
Yes! Okay – I know we're a law firm so you may thing we're just saying that…but again…we've dealt with so many clients, so many Revenue Officers, so many IRS Agents that we truly know what happens behind the scenes. We sincerely want to help people deal with this nasty agency and come out on top. You are dealing with a situation where you could lose your livelihood.
You cannot mess around with the IRS and expect to win on your own. We have had IRS employees tell us that they look at taxpayers who have an attorney representing them in a better light than those who don't.
"Also, you may be represented by a member of your immediate family, or in the case of a business, by regular full-time employees, general partners or bona fide officers."
Could this be an even worse idea than representing yourself? Even if your family member is an attorney, I can tell you from my experience working at this firm that what upsets the attorneys here is having to do "a favor" for a family member in an area of law that is not tax. "Dabbling in an area of law makes you a jackass of all trades," as least as it is relayed to me by one attorney.
If you have a tax issue that you need assistance with, contact us. Our in house team of attorneys, CPA's, and enrolled agents work together to help you fight the IRS and come out on top. Call us at 888-727-8796 or email info@irsmedic.com.
