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Recovering Administrative Costs in Tax Appeals

Recovering Administrative Costs in Tax Appeals

At the end of the Tax Appeals process, many taxpayers wonder if they will be able to recoup certain costs incurred in dealing with the IRS. Although it may not be easy, it is actually possible to obtain administrative costs, including attorney’s fees, following an Tax Appeals process. By filing a well-timed administrative claim for administrative costs or a “qualified offer,” the taxpayer may be able to do so.

Settlement Agreement Forms For Tax Tax Appeals Cases

Settlement Agreement Forms For Tax Tax Appeals Cases

When you finally come to an agreement with the Tax Appeals Officer to settle your case, the settlement should be recorded on a particular type of written form. In general, the IRS uses one of four forms for cases settled in Tax Appeals:

Settlement of Related Cases in Tax Appeals

Settlement of Related Cases in Tax Appeals

Sometimes, a taxpayer’s case may involve issues that will impact the taxpayer for years to come. Thus, an agreement with the Tax Appeals Office can affect the taxpayer’s tax return for the current year, future years, as well as related issues on those tax returns. For this reason, it may be beneficial to both parties if consistent action is taken on both related issues.

Considerations For Making A Tax Appeals Settlement Offer

Considerations For Making A Tax Appeals Settlement Offer

If you have reached the tax appeals stage and you are considering making a settlement offer to the Tax Appeals officer, there are certain things to keep in mind. As a general rule, Tax Appeals officers will give serious consideration to any good-faith attempt to settle the matter. A nuisance-value offer will simply be ignored. If you make a good-faith offer that the Tax Appeals officer believes is unacceptable, they may counteroffer or describe some other basis upon which your settlement offer might be accepted.

How to Avoid New Issues or a Reopened Case in Tax Appeals

How to Avoid New Issues or a Reopened Case in Tax Appeals

One of the greatest concerns of a taxpayer in the tax appeal process is that the appeals officer will discover new issues to investigate or choose to reopen a closed case. In 2012, the IRS released a new set of protocols for tax appeals Officers to follow. Under the appeals Judicial Approach and Culture Program (AJAC), the IRS stressed that the job of appeals is not to raise additional issues or legal arguments (1).

How to Negotiate with a Tax Appeals Officer

How to Negotiate with a Tax Appeals Officer

The Tax Appeals conference is presided over by the Appeals officer in charge of the case. Although the process is rather informal, the IRS and the Treasury Department provide some guidance as to how the conference is to be conducted in the Internal Revenue Manual and Treasury Regulations (1).

What to Expect at a Tax Appeals Conference

What to Expect at a Tax Appeals Conference

Tax Appeals conferences are typically rather informal. There is generally no stenographer present to record the issues of fact and tax law discussed, unless specifically requested by the taxpayer via specific procedures. When you or others provide testimony during the tax appeals conference , it is not under oath; however, matters of fact must be stated on a signed affidavit under penalty of perjury (1).

The Tax Appeals Conference - How To Prepare

The Tax Appeals Conference - How To Prepare

The Tax appeals Conference is generally an informal affair. However, despite the informality, it is worth noting that the judge presiding over the tax appeals conference is technically an adversary to the taxpayer who argues the IRS’s position.

Tax Appeals - How to Prepare a Written Protest

Tax Appeals - How to Prepare a Written Protest

Once you have decided that filing a written protest in tax appeals is the correct strategy for addressing your dispute with the IRS, you must then prepare the written protest itself.

How Do Tax Appeals Cases Get Settled?

How Do Tax Appeals Cases Get Settled?

In a civil appeals matter, Appeals Officers typically have brought authority to reach settlement agreements with taxpayers by considering the various hazards of litigation. The hazards of litigation standard used by Appeals states that Appeals Officers can consider the potential outcome at trial when deciding whether to settle a controversy with the taxpayer.

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