Taxpayers in Pennsylvania who disagree with the Internal Revenue Service (IRS) on tax issues have a right to appeal the decision. The IRS appeals process is a way for individuals and businesses to resolve disputes with the IRS without going to court. Understanding the steps involved in an appeal can help taxpayers navigate the process and make informed decisions. This guide will explain the IRS appeals process and what Pennsylvania taxpayers can expect if they decide to challenge an IRS decision. At, Gibson & Perkins, PC , we are here to guide you through the legal process and help you navigate the complexities of your case.
Understanding IRS Appeals
When the IRS makes a decision regarding taxes, such as determining that a taxpayer owes more money, they will typically send a notice to the taxpayer. This notice explains the IRS’s decision and gives the taxpayer an opportunity to either agree with the decision or disagree and file an appeal. If the taxpayer disagrees, they can appeal the decision through the IRS Independent Office of Appeals. This office is responsible for reviewing disputes between taxpayers and the IRS and aims to resolve these matters without involving the courts. The appeals process can cover various issues, including disputes over tax amounts owed, penalties, and other tax-related matters.
The goal of the IRS appeals process is to provide taxpayers with a fair and impartial review of their case. It allows the taxpayer to present their side of the issue and offer any supporting documentation. The appeals officers assigned to cases are not involved in the original decision made by the IRS, which ensures that the review is objective and independent. Pennsylvania taxpayers have the right to request an appeals conference if they believe the IRS decision is incorrect or unfair.
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Filing an IRS Appeal
To begin the IRS appeals process, a taxpayer must first file an appeal with the Independent Office of Appeals. The appeal must be filed within the timeframe specified by the IRS in their notice, which is typically 30 days. If the taxpayer misses this deadline, they may lose the right to appeal. Filing an appeal requires the taxpayer to submit a written statement explaining why they disagree with the IRS’s decision. This statement should include facts, laws, or other information that supports their position.
In Pennsylvania, taxpayers can file an appeal for a variety of reasons. For example, a taxpayer might believe that the IRS miscalculated the amount they owe or that the penalty imposed is too harsh. The appeal must clearly state the reasons for disagreement and provide any necessary documentation, such as receipts, bank statements, or other records that support the taxpayer’s case. Once the IRS receives the appeal, it will be assigned to an appeals officer who will review the case.
Taxpayers should know that the appeals process is not a new examination of their tax return or an audit. Instead, it is a review of the original decision made by the IRS. The goal is to resolve the dispute fairly based on the facts of the case and the applicable tax laws.
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The Appeals Conference
After an appeal is filed, the IRS will schedule an appeals conference. This is an informal meeting between the taxpayer (or their representative) and the appeals officer assigned to the case. The appeals conference can take place in person, over the phone, or through written correspondence, depending on the taxpayer’s preference and the complexity of the case.
During the appeals conference, the taxpayer has the opportunity to present their case and provide any additional documentation that supports their position. The appeals officer will review the information provided and discuss possible resolutions to the dispute. In many cases, the appeals conference results in a settlement agreement that is acceptable to both the taxpayer and the IRS. However, if the parties cannot reach an agreement, the appeals officer will issue a decision based on the facts of the case and the relevant tax laws.
The appeals conference is a key part of the IRS appeals process because it allows taxpayers to resolve their disputes without going to court. This can save time, money, and stress for taxpayers in Pennsylvania who are dealing with a disagreement with the IRS. It is important for taxpayers to be prepared for the appeals conference and to present their case in a clear and organized manner.
Decision and Outcome
After the appeals conference, the appeals officer will review all the information presented and make a decision. This decision will be based on the facts of the case and the applicable tax laws. If the appeals officer finds in favor of the taxpayer, the IRS may reduce or eliminate the amount owed, remove penalties, or take other actions to resolve the dispute.
If the appeals officer upholds the IRS’s original decision, the taxpayer may still have options. In some cases, taxpayers can request a review of the decision by a higher-level appeals officer. If the taxpayer disagrees with the outcome of the appeal, they also have the right to take their case to the U.S. Tax Court. However, going to court can be time-consuming and costly, so many taxpayers prefer to resolve their disputes through the appeals process if possible.
It is important for taxpayers to understand that the appeals decision is final unless the taxpayer decides to take further action, such as filing a lawsuit in tax court. In most cases, the decision made by the appeals officer is the final resolution of the case, and the taxpayer must comply with the terms of the decision.
What to Expect in Pennsylvania
The IRS appeals process is the same for taxpayers in Pennsylvania as it is for taxpayers in other states. However, Pennsylvania taxpayers should be aware of state-specific tax issues that may affect their case. For example, taxpayers who owe both federal and state taxes may need to resolve issues with the Pennsylvania Department of Revenue in addition to the IRS.
Taxpayers in Pennsylvania can expect the IRS appeals process to take several months, depending on the complexity of their case. The process can be longer if the taxpayer requests multiple appeals conferences or if there are significant disputes over the facts of the case. It is important for taxpayers to be patient and to work closely with their tax professionals or legal representatives to ensure that their case is handled properly.
Pennsylvania taxpayers who are dealing with an IRS dispute should also be aware of the potential consequences of not appealing a decision. If a taxpayer fails to appeal an IRS decision or misses the appeal deadline, the IRS can take action to collect the taxes owed. This may include placing a lien on the taxpayer’s property, garnishing wages, or taking other enforcement actions. Filing an appeal can delay these actions and provide the taxpayer with an opportunity to resolve the dispute.
The Importance of Legal Representation
Navigating the IRS appeals process can be complex, especially for taxpayers who are unfamiliar with tax laws and procedures. For this reason, many Pennsylvania taxpayers choose to work with legal professionals who can help them through the process. Tax attorneys and other legal representatives can provide valuable guidance and support throughout the appeals process, from filing the initial appeal to representing the taxpayer in appeals conferences.
Having legal representation can also increase the chances of a successful outcome. Tax attorneys understand the appeals process and can present the taxpayer’s case in the most effective way. They can also help taxpayers understand their rights and obligations during the appeals process, ensuring that they are fully informed and prepared.
Taxpayers who choose to work with a legal representative can also benefit from having an advocate who is familiar with the complexities of tax law. This can be especially important in cases where large amounts of money or significant penalties are at stake. Pennsylvania taxpayers should consider consulting with a tax attorney or legal professional if they are facing an IRS dispute.
If you are a Pennsylvania taxpayer facing an IRS dispute, understanding the appeals process can help you resolve the issue in a fair and efficient manner. The IRS appeals process provides a valuable opportunity for taxpayers to challenge IRS decisions without going to court. However, navigating the process can be complicated, and having professional legal representation can make a significant difference in the outcome of your case.
At Gibson & Perkins, PC, our experienced team of tax attorneys is dedicated to helping Pennsylvania taxpayers resolve their disputes with the IRS. We understand the challenges that come with dealing with the IRS and are here to guide you through every step of the appeals process. If you are facing an IRS dispute, contact Gibson & Perkins, PC today to schedule a consultation and learn how we can help you protect your rights and achieve the best possible outcome.