Unfortunately, dealing with a lower-level, overworked IRS agents can be an exercise in futility – leading to a much more difficult situation than it needs to be, resulting in an unfair tax result. But, don’t fret – you still have options available to you that do not require you to pay before pursuing your rights. According to code, after a person has been audited, he or she will have 30 days after the results of the audit to file with the Office of Appeals.
As provided by the IRS, Every year, the Office of Appeals helps over 100,000 taxpayers resolve their tax disputes without going to Tax Court. The IRS Office of Appeals is not the IRS, rather, the Office of Appeals is “an independent organization from the IRS whose mission is to help taxpayers and the government resolve tax disagreements.”
Since the Office of Appeals is not technically associated with the IRS, the office acts independently in assessing and evaluating the issues. The Office of Appeals is more of an intermediary – they do not take sides in a dispute but instead provide “an objective point of view on each individual case.”
In order to best facilitate a quick resolution at the earliest phase possible, the IRS has also instituted a Fast Track Settlement, Early Referral, and other mediation programs.
If you are deciding whether to moved forward with an appeal, the IRS has provided the following guidance:
· If you believe the IRS made an incorrect decision based on a misinterpretation of the law, check the publications discussing your issue(s), or refer to Tax Topics (http://www.irs.gov/
· If you believe the IRS did not properly apply the law due to a misunderstanding of the facts, be prepared to clarify and support your position.
· If you believe the IRS is taking inappropriate collection action against you, or your offer in compromise was denied and you disagree with that decision, be prepared to clarify and support your position.
· If you believe the facts used by the IRS are incorrect, then you should have records or other evidence to support your position.
The bottom line is this: If you disagree with the IRS examination, you have options!
S. Matthew Golding is one of only a few attorneys licensed in both New York & California, and has accumulated 15 years of legal experience, as well as experience as an Enrolled Agent (the highest credential awarded by the IRS). His domestic and international law practice emphasizes the representation of clients worldwide in matters involving Civil & Criminal Tax, Estate Planning, & Wealth Management. Matthew’s clients include U.S. and foreign citizens living abroad in countries such as Iraq, Japan, Afghanistan, Indonesia, South Africa, Pakistan, and Korea. Matthew is currently enrolled in one of the nation’s Top Master of Tax Law Programs at the University of Denver in a distance program designed for experienced professionals. He worked his way through school, graduating University of Denver and Whittier Law School and earning Dean’s List distinction at both institutions.
Member, State Bar of California, 1999-Present (Inactive 2004-2005 while launching NY practice)
Member, State Bar of New York, 2004-Present
Enrolled Agent, Federally Licensed Tax Practitioner
Admitted, United States Tax Court
Real Estate Broker, California Department of Real Estate
Having achieved Enrolled Agent status, Matthew is one of a handful of attorneys licensed to represent individual and corporate clients nationwide before the IRS, IRS Appeals Board, Tax Courts, and Federal Courts. He has been quoted in several news publications. He is the owner of http:// www.GoldingTaxSolutions.com; http://www.GoldingLawyers.com; and http://www.GoldingRealEstateStrategies.com