Video instructions and help with filling out and completing Can Form 843 Appealing

Instructions and Help about Can Form 843 Appealing

Hi I'm Lawrence Lawler national director of the American Society of tax problem solvers this series has to do with solving common tax problems today we're going to discuss the appeal of IRS actions you've got to remember they're not always right the IRS does make mistakes or sometimes fails to consider something that they should have but taxpayers have the right to appeal that and three of the most common ones that we will talk about have to do with the appeal of an offer and compromise the appeal of an examination that the IRS has done on a taxpayer or the appeal of a collection action first the appeal of an offering compromise is done often right within the offering compromise unit if you picture the IRS as being one huge organization in just one corner of it being the offer and compromise unit within that one corner where they consider offers and compromise when they're initially filed and they determine whether or not they think they're an acceptable offer there's another little corner with in that corner called the appeals division then they actually have appeals officers who work on offers and compromise so if the taxpayer is unhappy with the results that they get by dealing with an offer examiner they can appeal it to the appeals officers within the IRS appeals division that is housed right within the offering compromise unit I might suggest to you that you don't have to deal with the appeals unit that's within the offer unit you can actually ask for a face-to-face Appeals and have the case sent to the appeals office in your own city now because this has to do with a collection action because that's what an offer is all about it has to do with a taxpayer who owes money and can't afford to pay all of it you could actually be dealing with a settlement officer rather than an appeals officer settlement officers here things that have to do with collection they're right in the appeals division they have a the same or even greater authority perhaps in some of the appeals officers but they deal with things that come from collection the difference is there are also appeals officers that are titled that and they deal with things that come from the exam division we generally recommend that you do request a face-to-face appeals hearing when you're unhappy with the results on your offer and compromise we are convinced that you'd get more done by dealing face-to-face and explaining the taxpayers situation over the desk with an appeals officer or a settlement officer in the case of an offering compromise I'd like to point out by the way that the IRS appeals division is very good to work with it's not a high-stress area they are knowledgeable people who have the ability to make decisions the authority to make decisions and they will generally try to do what is right they obviously don't give away the store for the government but they will listen to the taxpayers side of the argument and they will do something to try and help the taxpayer if they think that's the right thing to do when a taxpayer has been audited and something comes out of the exam division in other words they've looked at the taxpayers filed tax return perhaps disallowed certain deductions or picked up items as income that hadn't previously been included if the taxpayer does not agree to the findings of the auditor and the auditor by the way is typically called a revenue agent there are also tax compliance officers that sort of thing but basically their revenue agents they are people who can examine a tax return revenue officers are actually the people who collect the tax when a revenue agent has done an audit and comes up with a dollar amount that's due and the taxpayer doesn't agree with them the first thing they should do by the way is talk to the revenue agents supervisor they may be able to settle it right there at that level but if in doing that they aren't satisfied then they do have the right to go to appeals and then they'll be sitting with an appeals officer who has the authority to make a decision and change what the result was that the examiner came up with often by the way in these hearings the examiner and his supervisor will be present so I'm going to suggest to you that you would be well advised to be representative these hearings by a CPA an attorney or an enrolled agent because you're getting into an area where you would have the deck kind of stacked against you with the exam officer and his supervisor there against the taxpayer and of course the impartial appeals officer listening to both sides but you would be best off to be represented at this point time when you're dealing with the with items that came out of the collection division you'll be dealing as i said earlier with a settlement officer many times by the way we represent taxpayers going there we don't take the taxpayer with us we have all of the taxpayers information and we sit with the settlement officer and review the finances and help to make a decision as to what is the right result often having the taxpayer they're not only causes the taxpayer a certain amount of anxiety but also will have the taxpayer answering questions or volunteering information that perhaps they should just have kept to themselves using the information that we've provided in this series of solving common tax problems you should be pretty well prepared to address your own tax problem and start the process immediately to get back on track with the IRS it's no fun having to deal with this it causes many people sleepless nights and much anxiety and it's a constant distraction so