Do you owe the IRS? Are you constantly being hassled by agents demanding the money you owe be paid immediately, rather than allowing you to make payment arrangements?
Do you disagree with the amount of penalties the IRS says you owe? Fortunately, just as in our judicial system, all taxpayers have the right to request an appeal. If you think you are being dealt with unfairly by the IRS, you have the right to request that the IRS Appeals Office review your claim.
Any time an IRS agent contacts you, for any reason, they are required to advise you of your rights, and answer any questions you may have regarding those rights. This includes advising you of your right to an appeal, and making certain you completely understand that you have that right..
The IRS Appeals Office was designed to assist taxpayers who disagree with their audit results, penalties, or any other adjustments that have been made to their tax liabilities. You can request an appeal for many reasons.
This includes collection measures, such as freezing your assets, seizure of funds in your accounts, liens on your personal property, or refusal to set up a viable payment plan; undue interest or large penalties; and adjustments made to employment tax, or trust fund payments.
Generally the IRS appeals process is relatively simple. If you feel you need an appeal, contact your local IRS Appeals Office and set up a conference. Often, your appeal can be handled over the telephone, or through the mail.
The IRS also offers an option called Fast Track Mediation, during which a qualified mediator will attempt to help you resolve your dispute with the IRS. This option is available to you at the conclusion of an audit or collection determination; but must be requested before you ask for an actual appeal hearing, or attempt to take your claim to court.
Fast Track Mediation is only an alternative option to try to resolve your claim. It is in no way meant to eliminate your right to request an appeal hearing. You are under no obligation to continue with the mediation process if it seems that your dispute can not be resolved. It is your right to withdraw from the mediation process at any time, and request an appeal hearing
Although the appeal and mediation processes are typically informal, and you certainly have the right to represent yourself, it is advisable to have an attorney, accountant or other person certified to represent you before the IRS present. This is merely to be certain that your rights are being protected, and will also help to ensure that your concerns will be taken seriously.
If you are unable to settle your claim with the IRS Appeal Office, you will most likely need to hire an attorney, and take the matter before a Federal Judge.
However, this is a very expensive and time consuming undertaking. It is a better idea to make all attempts possible to reach an agreement through mediation before you take your case to court.
