The IRS Office of Appeals is an organization within the IRS that is independent from its compliance functions. The Office of Appeals’ stated goal is to impartially resolve tax controversies such as tax assessments and collection actions without litigation in court.
Many IRS determinations can be reviewed by IRS Appeals, such as the result of an Audit, certain collections actions such as liens and levies, and denials of Offers in Compromise. Upon receipt of a timely request, the IRS Appeals Office usually responds within 90 days. However, the actual process can take much longer.
Once an IRS Appeals Officer has been assigned to the case, he or she will review the file and set a date to confer with the taxpayer or the taxpayer’s representative, either by phone or in-person. During this time, the taxpayer can usually provide additional information to the Appeals Officer for consideration. The Appeals Officer will then make a determination. If the taxpayer doesn’t agree with the determination, the taxpayer generally can appeal to the United States Tax Court.
According to the IRS, most cases are resolved at the appeals stage.
If you need help determining whether to appeal an adverse IRS decision, preparing an appeal, or dealing with IRS Appeals feel free to contact us at (720) 507-1829 to set up a time to go over your tax matter with you.