You Can Request an IRS Appeal- Here's How:

Don't like the IRS's rulings? Don't think you owe? Believe it or not, if you have a conflict with a notice sent to you by the IRS, you have the right to appeal.

Are you confident? If you are certain you're right then you can always appeal your case with the IRS to have your tax return looked at again and possibly get the tax debt removed.

But you have to be careful,this warning comes directly from the IRS:

"If the Tax Court determines that your case is intended primarily to cause a delay, or that your position is frivolous or groundless, the Tax Court may award a penalty of up to $25,000 to the United States in its decision."

What to do? So how do you go about getting your tax debt appealed? The IRS will send you a letter stating how much you owe them and that they expect payment immediately. Once you receive that letter you have 90 days to petition, in writing, a letter of protest requesting an appeal hearing.

The Evidence: Of course since you are appealing the IRS decision you better have some very good evidence to dispute their claim. So I hope you've saved all of your receipts, documents, bank statements, employer statements, and other necessary documents to prove your case.

You can Represent Yourself: You do not need legal representation to file an appeal; in fact you don't even have to go to court. If you owe less than $25,000 you can claim a small case request and just go through the office of appeals where you will discuss the case with an IRS appeals representative. And before you think you would be walking into the lion's den the appeals office is separate and independent from the IRS.

You can also take your case to tax court. Again you can represent yourself, but this is the big leagues so you may need the services of a tax attorney, an enrolled agent, or a CPA to help represent you.

Applying for an IRS Appeal
Once all of the evidence has been reviewed and the case heard a decision is made. This isn't your average court hearing, in fact you are guilty until proven innocent, and the burden of proof is on you, even if you have a tax professional helping your case.

If you're able to prove the debt was wrong then it is erased and you don't owe it. In fact you can even recoup some of your litigation costs for the tax hearing.

If, however, you weren't able to approve your case then you still owe the balance, plus penalties and interest, plus the fees of the tax attorney.

Use form 9423 Collection Appeal Request and read the attached Collection Appeal rights when you’re ready.