Wednesday, February 26, 2014

Back Taxes? Look Into the IRS Office of Appeals

Back Taxes Resolved Through Appeals vs. Tax Court

Hundreds of thousands of US taxpayers dispute their back taxes annually through the IRS Office of Appeals instead of Tax Court.  Why? Because the IRS Office of Appeals has a responsibility of resolving tax disputes in a unbiased and impartial manner for tax payers.   See IRS Appeals.

What is The IRS Office of Appeals Process?

If the IRS chose to audit a tax return and states that the tax payer owes back taxes, the tax payer has the option to disagree with any proposed changes to their individual tax returns.  The tax attorneys at PEARSON BUTLER Law can evaluate your case and assess whether to appeal any audit adjustments, liens, offers in compromise, and levies.  The tax attorney team can also help you ask to hold conference with the IRS Office of Appeals and help you prepare for your Appeals conference.

See "Back Taxes in Utah?  Consider the IRS Office of Appeals."

What is a 30-Day Letter?

Once the Appeals conference has finished, the IRS will mail out a package that includes a “30-day letter” notifying you of your tax payer right to appeal any proposed changes, an explanation from the examiner explaining they proposed changes to your tax return, and a waiver form for the agreement.  You only have 30 days to respond to the 30-day letter or reach an agreement with the Appeals Officer, hence the name "30-day letter".  Failing to do so, you will receive a Notice of Deficiency or “90-day letter”.

What is a Protest Letter?

If you disagree with the 30-day letter's findings and proposed changes, you can write a Protest Letter.  The tax attorney team at PEARSON BUTLER Law can guide you in determining whether you should accept the 30-Day Letter or to send a Protest Letter to the IRS.  There are various factors in determining whether to accept or deny the 30-Day Letter, based on your individual situation and needs.

Can a Tax Payer Negotiate Settlement with the IRS Office of Appeals?

A tax payer with back taxes can negotiate a settlement wit the IRS Office of Appeals.  Since the IRS Appeals Officer has flexibility in deciding whether to deny or accept a settlement offer by weighing the merits of the taxpayer’s legal position versus of the risk of litigation, it is important to use a tax lawyer team with experience.  The tax lawyer team at PEARSON BUTLER Law help with advocating and negotiating on behalf of our clients.


PEARSON BUTLER Law offers IRS and state tax assistant in a variety of areas:

Contact a Tax Lawyer Today

If you or a loved one has received communication from the IRS or other taxing agencies regarding back taxes in Utah, contact a criminal tax attorney at PEARSON BUTLER Law now.  Call (801) 495-4104 for a free initial consultation.

Friday, February 21, 2014

Utah Tax Attorney Represents Clients in the United States Tax Court

Has the IRS sent you a Notice of Deficiency? If so, you may need representation in the United States Tax Court. The Utah tax lawyer team at Pearson, Butler & Carson, PLLC, (“PEARSON BUTLER Law”) are experienced in Tax Court matters and can help you determine the best course of action in your situation.
Based in Washington, DC, the United States Tax Court handles most federal tax cases, but its 19 traveling judges hear cases across the country in cities on a regular basis. Due to the limited number of federal tax judges, the United States Tax Court only hears cases in Salt Lake City two to three times each year. In order for your tax case to be heard, you must be represented by someone admitted to practice before the Tax Court. The IRS is represented in the Tax Court by attorneys from the IRS Office of Chief Counsel.

If you would like to appeal a Notice of Deficiency,  you are required to file a petition with the Tax Court within 90 days of the date that the IRS mailed the deficiency notice to you. Your case will be dismissed if a you file your petition late, assuming the IRS mailed you a valid notice of deficiency was mailed to you. The petition must comply with a number of specific IRS guidelines. Once your case is docketed with the Tax Court, you will have an opportunity to appeal the Notice of Deficiency through the IRS docketed appeals program, and the Tax Court will provide a notice of the date and location of the trial as well as pretrial instructions several months prior to trial.

Fortunately, a Utah tax lawyer can negotiate a settlement to settle tax disputes before the case reaches trial. The goal in each case is to persuade the IRS representative that a settlement offer makes sense for both you (the taxpayer) and the government. Negotiation and settlement through your tax attorney is often preferred by taxpayers as the United States Tax Court is not authorized to use equitable principles to mitigate harsh results in deficiency cases. 

Tax Attorney Services

At PEARSON BUTLER Law, we assist in various tax matters:

Contact a Tax Attorney Today

The tax attorneys at PEARSON BUTLER Law are experienced in United States Tax Court matters and can help you determine the best course of action in your situation. Call us today for a free consultation at (801) 495-4104.