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Show ! 7s:dq ?????? .' In 1978, the Internal i i Revenue Service instituted a new single level of appeals which greatly simplified the process for taxpayers who wish to appeal their federal income tax examinations or IRS collection actions. To help taxpayers better understand unders-tand their appeal rights, the Internal Revenue Service has provided the following questions ques-tions and aaswpp;- Q. When my tax return was examined, the IRS examiner disallowed some of the deductions I claimed and said I owed more tax. I think the examiner is wrong. Is there any way. I can appeal this decision? A. You can appeal any IRS examination decision to the IRS Appeals System or directly to the federal courts. Most taxpayers choose the IRS system since the appeals officer has full authority to settle with you, and you can still go to the federal courts if this fails. Over the past 10 years, 97 percent of all disputed dis-puted cases were closed without going to court. In 1978, the appeals function disposed of 54,715 by agreement. Q. How do I start an appeal through the IRS system? A. If your examination took place in an IRS office, you can ask for an immediate conference with the examiner's supervisor and explain your position. If you still don't agree, or if the examination was made outside out-side of an IRS office, the IRS will send you a copy of the examination report which explains the proposed adjustments adjust-ments in your tax. Along with this report will be a letter explaining your rights to appeal, ap-peal, a copy-of IRS PubUca-l tion 5, "Appeal- RigTits ends Preparation of Protests for Unagreed Cases," and an agreement form should you decide to agree with the examiner's report. Follow the instructions in the letter. Appeals must be made in writing to the IRS District Director except when the examination was conducted conduct-ed by correspondence or in an IRS office, or when the tax disputed is no more than $2,500 for each tax period involved. in-volved. The IRS Appeals Office Of-fice in your region will set up a conference at a time and place convenient to you. Q. When I go to a conference what will I need and should 1 bring a representative? A. Come prepared to discuss all the disputed issues and bring anything you need to prove your case such as tax returns, receipts, cancelled checks and supporting witnesses. wit-nesses. You may represent yourself, or be represented by a lawyer, certified public accountant ac-countant or any person enrolled to practice before the IRS. If only your representative attends the conference, you must authorize him or her to see confidential information. The authorization forms can be obtained from the IRS. Most disputes are settled at this level. However, if you and the IRS still disagree, your next step is the federal courts. |