IRS Services

IRS Independent Office of Appeals:   If you do not agree with the IRS… Before you request an appeal, make sure that you have provided the IRS employee handling your case with any information, documents, and explanations that the employee requested, or that you would like the IRS to consider. If you have not submitted this…

IRS Independent Office of Appeals:   Additional Resources For some types of cases, the appeals process and available court actions are different than a tax deficiency or claim disallowance case, which are overwhelmingly the most common disputes in Appeals. See www.irs.gov/appeals for more information. The letter that you received from the IRS proposing the changes may…

IRS Independent Office of Appeals:   For the next several weeks the Tuesday Tax Tips will explore “Your Appeal Rights and How to Prepare a Protest if You Disagree.” The IRS Independent Office of Appeals Mission To resolve Federal tax controversies without litigation on a basis which is fair and impartial to both the Government and…

The IRS “What Ifs” for Struggling Taxpayers – Debt Related (B-3)What if I am insolvent? A taxpayer is insolvent when his or her total liabilities exceed his or her total assets. Theforgiven debt may be excluded as income under the “insolvency” exclusion.Normally, a taxpayer is not required to include forgiven debts in income to the extent…

The IRS “What Ifs” for Struggling Taxpayers – Debt Related (B-2)What if my debt is forgiven?The tax impact of debt forgiveness or cancellation depends on your individual factsand circumstances. Generally, if you borrow money from a commercial lender andthe lender later cancels or forgives the debt, you may have to include the cancelledamount in income…

The IRS “What Ifs” for Struggling Taxpayers – Debt Related (B-1)What if I sell my home for a loss?Losses from the sale of personal–use property, such as your home or car, are notdeductible. It is not eligible for the capital gains loss of up to $3,000 annually.IRS Publication 523, Selling Your Home, explains the tax…