IRS APPEALS
“Filing an IRS Appeal can protect your taxpayer rights and also allow someone outside of the IRS Collections Department to consider the facts and circumstances of your case. Appeals aren’t always necessary, but they can be helpful to achieve a desired outcome."
-Greg Daer
An Appeal allows us to speak with an ‘independent third-party’ within the IRS.
From the IRS: “The mission of the Internal Revenue Service Independent Office of Appeals is to resolve tax controversies, without litigation, on a basis which is fair and impartial to both the Government and the taxpayer and in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency of the Service.”
Although all tax periods initially have Appeal rights once the Due Process Notice, the ‘Final Notice of Intent to Levy’ is issued, there are time sensitive deadlines for filing an Appeal, and an while a period of tax liability is in ‘Appeals Status’, the Collection Statute Expiration Date (CSED) is suspended.