If you have ever been audited by the Internal Revenue Service, then you know audits are no walk-in-the-park. They can take a long time to conclude and that's not good for your nerves. However, eventually they do come to an end and the IRS will provide you with a copy of the Revenue Agent's Report and proposed changes. Luckily for taxpayers this letter is not the end of the road. You have 30 days to file a written protest as to why you disagree with the proposed changes. The IRS Office of Appeals will review your protest and the audit file and contact you or your tax controversy attorney to schedule a conference.
The function of the IRS Office of Appeals is to settle tax disputes, which typically arise in the form of proposed adjustments after an audit, in a more relaxed and informal way. The Appeals conference is conducted by correspondence, by telephone or in person. At the conference, you or your tax controversy attorney will meet with an Appeals Officer to discuss your return and make your case as to why the IRS erred in its audit of your return. The Appeals Officer, truly known for his or her neutrality, considers your position and may offer to settle your case right then. The trick to getting your way in Appeals is preparation, preparation, and preparation.
It is not uncommon for an Appeals Officer to settle for much less than the amount proposed by the IRS; however, the settlement amount, if offered, is based on the relative strengths of your case and how well it is presented to the Appeals Officer. It is highly recommended that you seek the assistance of a tax controversy attorney, with solid experience with the IRS Appeals Office, to get the best results possible. Contact the Turner-Vaught Law Firm, LLC for a free, no obligation consultation.
