San Diego IRS Administrative Appeals 101

1. R. A. Michael & Associates

2. San Diego IRS Administrative Appeals 101 If you have been struck by an assessment from the IRS as the consequence of an audit, and you oppose it, you are selected to present your case in tax court. However, San Diego IRS Administrative Appeals may provide good results without needing to go to the court. As a taxpayer, you are selected to discuss results of an IRS assessment through the administrative appeals process for any reason except religious, political or moral. Your taxpayer representative can ascertain whether the administrative appeal is right for your condition.

3. Types of IRS Administrative Appeals The IRS Appeals division works as a separate body from IRS offices that perform the analysis. There are two types of administrative appeals; • Collections Appeal Process (CAP) • Collections Due Process (CDP) Administrative appeal hearings are conducted by telephone, mail or in person. You may represent yourself or be represented by a representative recruited to practice before IRS. If your tax return is composed by a third-party who is not recruited by the IRS, they can be a witness, but cannot represent you.

4. Collections Appeal Process CAP is available for taxpayers if you have received any one of the notices; Federal Tax Lien, Levy, Seizure and Denial or termination of agreements.

5. Procedure • If you can only contact IRS by a telephone call; Call IRS contact number shown on your notice, explain to them why you oppose and want to appeal the decision. You must be prepared to offer a solution and need to first discuss your case with a collections manager before you start the appeals process. • If you have been in contact already with revenue officer; fulfill the above-mentioned procedure and fill Form 9423 (collection appeals request). Then you have 2 days to submit Form 9423 to the revenue officer, from your conference with the collections manager.

6. Collection Due Process CDP is available for taxpayers if you have received any one of the notices; Federal Tax Lien, Intent to Levy.

7. Procedure • CDP hearing allows you to move to Tax Court is you oppose with its consequences. You will have 30 days to appeal a hearing to protect your right to go to court. Fill Form 12153 to request a CDP or equivalent hearing, form must be sent to the address that is mentioned in your Levy Notice. Make sure to identify all your reasons for opposing the consequences. If your request is not collected within 30 days, you still qualify for an appeals hearing. However, if you still oppose the appeals resolution, you cannot go to the court.

8. What Appeals Do For You • Appeals is independent of other IRS offices and assist as an unofficial administrative forum for taxpayers who oppose IRS resolutions. Appeals gives a ground where disagreements regarding the tax law application can be determined on a just and unbiased basis for all. The operation of appeals is to resolve tax dispute without having to rush into courts and a formal hearing, however it is essential to hire a highly qualified IRS attorney before going for any San Diego IRS Administrative Appeals.

9. Have Questions? • Phone: (858) 717-8021 • Email: Support@ramassociatesinc.com • Website: ramassociatesinc.com • Address: 9655 Granite Ridge Dr #200, San Diego, CA, 92123

10. Thank You For Watching