Video instructions and help with filling out and completing Form 843 Appeals

Instructions and Help about Form 843 Appeals

Hello Anthony hello Claudia we're here today to talk about IRS appeals and I think the overall feeling at the firm is that dealing with IRS appeals is actually not too bad it's not a bad department that's true okay so why would you file an IRS appeal many reasons that's usually when it's something you sort of you know if you if you follow procedures or you kind of honor them automatically have an appeals where you're assessed something in an audit or there's some collection and the IRS wants to take so why wouldn't you do this because they have discretion that the normal channels don't have they can kind of look at something to say you know what this just isn't a good there's a more fair result and we don't necessarily need to go by the book we can we can look at some other factors so it's something that if we have the opportunity we usually always want to take it's also one of the reasons why we're trying to tell people look if you're getting a tax from trouble it's better to come at it you know sooner rather than later because sometimes you can burn up those appeals by not responding to the IRS and those appeals can really be valuable yep okay now if you do want to request an IRS appeal you request an IRS appeal conference by filing a written request protesting their decision now there's two different types of Appeals there's collection due process collections appeals process program excuse me so collection due process CDP is available if you receive one of the following notices because the IRS has a lot of different notices they love notices mm-hmm okay so notice of federal tax lien mm-hmm filing in your right to a hearing under IRC 6320 final notice this is a big one notice of intent to levy and notice every right to a hearing notice of Jeopardy levy Oh levy and right of appeal that's a serious thing yep notice of levy on your state tax refund notice of your right to a hearing and post levy collection due process notice that's right okay now why don't you talk about collection appeals program cap right when would that be appropriate it's kind of a you know we refer to the cap appeal which is somewhat redundant because the stands for collections appeals program appeal right well no we're not appealing the program we're taking a cap but that's just the way it is you just have to tolerate that so the cap is something that comes up now there's one standard that's okay there's one sinner that's pretty good that is if you're going for an installment agreement revenue officer whoever you're dealing with this ain't no you could afford to pay this much you're saying now this is this is a better deal as long as you haven't defaulted an installment agreement before you'll get two Appeals and you'll have a pretty good standard of review they're gonna review it and they'll say okay yeah this is fair this isn't unfair otherwise for the most part all the cap Appeals is basically challenging did the IRS act illegally okay you know not whether or not their discretion you know hey look you were totally off-base with this why did you guys think this it's really were you illegally doing something that's the standard so as you can imagine that's a high standard and we have like you know we file a lot of caps we've won a few and that is just such a high standard and it's difficult you know we've the caps we've won that or didn't involve installment agreements I can count on my hand okay account with one hand mm-hmm and I'm I do have all five digits and that is why you know when the difference is with the collection due process you have that much more favorable standard so that's why we really don't want to have to file capitalist we have to if we have other appeals open to us and by the way you'll have the same Appeals officer mmm the cap will go to the same office of Appeals and you know you could have one appeals officer this has happened we filed a cap now I'm not gonna rule in your favor months later you filed to see DP oh yeah I'll rule in your favor oh right it's just really that different standard of review and if you disagree with the cap decision you can't go to court was it right that's the end of it right it it was really it's you know it was really something that was developed because of so many abuses that was were going on you know the abuse is still happened but 1998 is where a bunch of changes came in to say this was one last appeal to stop illegal things the IRS is doing there was just a tremendous amount of illegal seizures there really stop seizures that was they you know there's really not a lot of seizures so that's that's why this came in in 1998 the cap and a lot of the more protective appeals that came out and you know maybe a lot of taxpayers don't know that that there is just so many more great Appeals open than you know if they had a tax from them in the early 90s yeah it wasn't there you can even Appy things like rejected offer and compromise it's a huge proposed trust fund recovery penalty denied trust fund recovery penalty claim and denied request to abate penalties so I mean it's it's a great option yeah and we in a lot of times you know we file it off from compromise you offer examine or we'll look at it and say I want to rule in your favor here I can't my guidelines