IRS Independent Office of Appeals:
If you do not agree with the IRS…and Do Nothing… Part IV
IRS Independent Office of Appeals:
If you do not agree with the IRS…and Do Nothing… Part IV
If You Do Nothing…
And Your Case Is…
A denial of a request for innocent spouse relief
The IRS Will…
Generally send you a final determination letter regarding your request allowing you a limited time to petition the U.S. Tax Court.
You Do Nothing…
And Your Case Is…
A determination on tax-exempt status or on qualification of a retirement plan
The IRS will…
Send you a final adverse determination letter. In general, if you do not file a protest to the proposed adverse letter, you cannot appeal the final adverse determination letter. In addition, you must have exhausted your administrative remedies to be able to seek a declaratory judgment in court.
Next week: Continuation of the Appeal Process – Appeals Mediation Programs