Jozwiak Law Offices
601 Longwood Avenue
Cherry Hill, NJ 08002
You Can Dispute an Audit through an Appeal
The most important thing at this point, if you feel you need to request an
appeal, is that you do it within the time frame set forth in the letter you receive from the IRS and make certain that you do
not forfeit your rights to an administrative appeal. Never delay the
appeal process! All appeals must be based on a factual and legal
As a taxpayer your rights to appeal cover:
- trust fund recovery penalties
- offers in compromise
- issues of employment tax
- all liens, levies and seizures
- abatement of interest due
- findings relative to fraud
- and many other judgments that may have been determined in your case.
Due to the seriousness of this process and its potential outcome,
Jozwiak Law recommends that you not try to represent yourself and that you
seek a qualified tax attorney to handle your appeal.
What can be
achieved by hiring a professional?
- Knowledgeable and seasoned tax attorneys will have more credibility
than you would have. Only an attorney versed in the
intricacies of the tax system will be able to fully understand your case
and navigate these rough waters to your best advantage.
- Appeals officers often assume the role of IRS advocates and may not
exhibit the degree of fairness or professionalism that you would expect
in such matters.
- Because extensive legal and factual arguments are made during the
appeals process, they must all be in writing and submitted under penalty
of perjury. When an attorney submits this documentation into the record
at your appeals hearing, it becomes part of the official record. If
litigation then becomes the only course for your case to take, you will
not have to rely on an appeals officer's recollection or hearsay about
your appeal, and you will have the best documentation available to you.
Collection and examination determinations are usually quite stressful to the taxpayer.
It is the objective of an appeals officer to prevent your case from being
litigated in the courts. You are also required to pursue all means of
resolution through the administrative process before going to trial.
to a Tax Appeal
If after a tax examination you feel that you are
not being treated fairly or properly and no resolution is in sight, you
may request to speak with the examiner's supervisor. If after this
subsequent meeting (or examination/adjustment conducted via
correspondence) you receive a report (or letter) confirming the
judgment it will inform you that you may now appeal it. This letter will
also instruct you how to proceed with an appeal. Remember, if you do seek
an appeal, be prepared to back-up your claim.
Because an appeal is
an informal conference, you may choose to represent yourself. However, an
attorney, CPA or someone allowed to practice before the Internal Revenue
Service can also do this on your behalf. If this portion of the
process yields no satisfactory result or benefit to you, the case may then
be litigated in court.
In summary, the appeals process is in place to
foster a fair and balanced resolution for all parties concerned, without
having to proceed into the courts to seek a final determination. Appeals
Office reviews are informal and are often conducted by correspondence,
over the phone or in person. The object of this is to prevent expensive
and time-consuming court trials from becoming necessary. The IRS wishes to
promote voluntary compliance, fairness and confidence in the appeals
process through this independent process, but, once again, if you disagree
with their findings you may still litigate the matter.
The IRS may
take advantage of taxpayers who choose to represent themselves due to the taxpayer's lack of knowledge of the law and regulations. There are
always issues at stake, that only a knowledgeable and experienced tax
attorney will understand when presenting a collection appeal on your
behalf. For all you know, the statute of limitations may have expired or
some other mitigating issues may be present that will offer you relief
from your current situation.
If you feel that any of this applies
to you or your situation, do not hesitate to call us for an
Remember: Appeal issues need to be dealt with
in a timely manner.