Posts by Ruth Ann Michnay, P.A.

IRS Independent Office of Appeals  Other Options – District Court and the U.S. Court of Federal Claims You can take your case to your U.S. District Court or the U.S. Court of Federal Claims, butgenerally only after you have fully paid the amount and timely filed a claim for refund with theIRS.If you are a…

IRS Independent Office of Appeals  Other Options – United States Tax Court (Part II) You can get more information about the U.S. Tax Court’s procedures and other matters on thecourt’s website at www.ustaxcourt.gov or by writing to: U.S. Tax CourtAttn: Office of the Clerk of the Court400 Second Street, N.W.Washington, DC 20217-0002 If you timely…

IRS Independent Office of Appeals  Other Options – United States Tax Court (Part I) You may be able to file a petition with the U.S. Tax Court to review the changes proposed by theIRS. The U.S.Tax Court is generally a “prepayment” forum, which means you can petition the U.S. Tax Courtbefore making full payment, but…

IRS Independent Office of Appeals  Other Options – Court Action If you do not appeal your case within the IRS, or were unable to reach a settlement with Appeals,you may be able to take your case to one of the following courts if you satisfy the court’sprocedural and jurisdictional requirements:– United States Tax Court-United States…

IRS Independent Office of Appeals    The Appeals Conference (Part II) If you want your representative to participate in an appeals conference without you, you must provide a properly completed power of attorney to the IRS before the representative can receive or inspect confidential information. You can use Form 2848, Power of Attorney and Declaration…

IRS Independent Office of Appeals    The Appeals Conference (Part I) Appeals conferences are held in an informal manner. Appeals will contact you and/or your authorized representative to arrange a conference at a convenient time. You may represent yourself at your appeals conference, or you may appoint a person authorized to practice before Appeals to…

IRS Independent Office of Appeals    What is their function within the IRS? Appeals is an independent function of the IRS, separate from the division of the IRS that proposed the changes. It is the only level of administrative appeal within the IRS. Appeals employees fairly and impartially settle disputes between taxpayers and other divisions…

IRS Independent Office of Appeals:    Appeals Mediation Programs Part VI Formal Written Protest (continued) Alert: Representatives who submit the protest must use the applicable penalties of perjury statement below, based upon whether they have personal knowledge regarding the information stated in the protest and accompanying documents:  Your (or your representative’s) signature under the penalties…

IRS Independent Office of Appeals:    Appeals Mediation Programs Part V Formal Written Protest (cont) In your formal protest, include a statement that you want to appeal the changes proposed by the IRS and include all of the following: “Under penalties of perjury, I declare to the best of my knowledge and belief, the information…

IRS Independent Office of Appeals:    Appeals Mediation Programs Part IV Formal Written Protest A formal written protest is required if the proposed change to the total amount of tax and penalties for any tax period is more than $25,000 in the letter you received. The total amount includes the proposed increase or decrease in…