Anyone who has endured the experience of a tax audit by the IRS knows how stressful it can be. Once the audit is complete, the agency will notify the subject in writing of their decision, as a tax appeal lawyer in Allentown, PA, like from Hoegen & Associates, P.C., can explain. There are three types of decisions the individual could receive. They either owe no money, the IRS owes them money, or – and this is typically the most common – they owe the IRS money. Depending on the other findings of the IRS, there is typically interest and penalties that are tacked onto the amount of back taxes the IRS claims the individual owes.

If the taxpayer feels the decision of the IRS is incorrect, they do have the option of filing an appeal with the IRS Office of Appeals. If this is something you are considering, it is highly recommended you seek out the assistance of an experienced tax attorney first. You have a much better chance of being successful in your appeal if you have a tax attorney who is well versed in federal tax laws representing you and arguing your case to the government.

What Is Required to File an IRS Appeal?

In order to appeal the decision the IRS has made, a written protest is required. The protest needs to include the following information:

·        The individual’s name, address, and phone number where the person can be reached during business hours.

·        A statement that the individual is writing to formally request an appeal of the decision the IRS has made. That statement should include the tax year or years which were involved in the IRS decision.

·        A copy of the IRS decision.

·        A complete list of the issues that the individual disagrees with and why. This list should also include facts which will support the individual’s case and any relevant tax laws which also support the individual’s argument.

·        A signed affidavit which states that all statements made by the individual are true and are being made under penalty of perjury.

Once the written protest is filed with the IRS, the Office of Appeals will review the request and make the decision as to whether or not the case qualifies for an appeal conference. If the Office of Appeals does accept the protest, a conference will be held. These conferences are usually conducted by telephone.

After the conference, the Office of Appeals will issue a decision as to whether the original decision should be overturned or changed.

Although individuals who seek to appeal an IRS decision are not required to hire a tax attorney to do so, one of the strongest arguments that can convince the Office of Appeals to overturn a decision is to show that there were tax laws not adhered to or ignored. A tax attorney will know exactly which laws may be applicable to your case and can help you obtain a successful appeal.