Tuesday Tax Tip

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…

IRS Independent Office of Appeals:    Appeals Mediation Programs Part III Small Case Request If the total amount of tax and penalties for each tax period involved is $25,000 or less in the letter you received, you may make a small case request instead of filing a formal written protest. See next week’s Tuesday Tax…