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.

 Why Use PEARSON BUTLER Law?

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

• Tax Court Litigation
• IRS Appeals
• IRS Audits
• Criminal Tax Defense

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.

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:

• Tax Court Litigation
• IRS Appeals
• IRS Audits
• Criminal Tax Defense
• Payroll Taxes
• Trust Account Taxes
• Offer in Compromise
• IRS Collections
• Installment Agreements
• Innocent Spouse Relief
• Offshore Voluntary Disclosure and Foreign Bank Accounts
• State Sales Tax Audits
• Tax Planning
• Nonprofit taxation and compliance

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.

Utah Bankruptcy Lawyer Discusses Utah Bankruptcy Filing Statistics for May 2013

Utah Bankruptcy Lawyer Discusses Bankruptcy Trend

Each month, the United States Bankruptcy Court, District of Utah, updates the Utah bankruptcy filing trends.  The court lists the number of bankruptcies filed according to Utah Chapter 7 bankruptcy, Utah Chapter 13 bankruptcy, Utah Chapter 11 bankruptcy, and Utah Chapter 12 bankruptcy filings.  Filing statistics for May 2013 show an increase in Chapter 7 and Chapter 13 filings, a decrease in Chapter 11 filings, and status quo for Chapter 12 filings.  See Below:

Chapter	Jan.	Feb.	March	April	May	June
7	560	639	1,134	954	1,045	0
13	400	368	443	420	443	0
11	4	2	2	2	1	0
12	0	0	0	0	0	0
(2013)	964	1,009	1,579	1,376	1,489	0
(2012)	1,103	1,279	1,767	1,521	1,562	1,415
Chapter	July	Aug.	Sept.	Oct.	Nov.	Dec.
7	0	0	0	0	0	0
13	0	0	0	0	0	0
11	0	0	0	0	0	0
12	0	0	0	0	0	0
(2013)	0	0	0	0	0	0
(2012)	1,337	1,441	1,255	1,379	1,275	929

For more info, see Utah Bankruptcy Lawyer Discusses Utah Bankruptcy Filing Statistics for May 2013

Utah child custody cases can be difficult for fathers.

Our divorce attorneys frequently asked whether the courts have a bias against fathers in Utah child custody cases.  At the law offices of Pearson, Butler & Carson, PLLC, our child custody lawyers represent both mothers and fathers.  I wrote a blog that discusses how child custody works and if there is a bias. 

See "Is it harder for a father to win a Utah child custody case?"

Bankruptcy Attorney in Salt Lake City Utah Discusses Latest Bankruptcy Filing Statistic Trends

Latest Bankruptcy Filing Statistics by Bankruptcy Attorney in Salt Lake City Utah

The United States Bankruptcy Court, District of Utah, updated its filing statistics for March 2013.  Based on the graph, Utah Chapter 7 filings increased from 560 in January and 639 in February to 1,134 in March. March Chapter 7 bankruptcy filings doubled thosed in January and almost doubed those in February. It is common for more individuals and couples to file for Chapter 7 bankruptcy protection in March around the time that they receive their tax refund money that they can use to pay to file for bankruptcy protection. Similarly, the number of Chapter 13 bankruptcy filings increased from 400 in January and 368 in February to 443 in March. But we don’t see the doubling in Chapter 13 filings from January to March.

 

For more information, see "Bankruptcy Attorney in Salt Lake City Utah Discusses Latest Bankruptcy Filing Statistic Trends". 

Utah Child Support Modification

Utah Child Support Modification

Once a party has received a child support order from the court, the order may be modified if certain conditions are met. Generally, a party must file a Petition to Modify with the court and request the change. A party may request a change in child support once three years have passed since the entry of the order taking into consideration the following:

For more information, see "Utah Child Support Modification". 

Understanding Divorce in Utah by Salt Lake City Divorce Attorney

Understanding Divorce in Utah

The purpose of this blog is to help Utah residents have a better understanding of divorce in Utah. Two often repeated questions our Salt Lake City Utah divorce attorney team are asked by individuals seeking divorce advice are ”Should I get divorce?” and “What if I have minor children in my divorce?”. I wanted to briefly answer both of these common questions.

For more information, see "Understanding Divorce in Utah by Salt Lake City Divorce Attorney"