Appeals Flashcards
What is the primary provision in the Internal Revenue Code for appealing IRS actions, and what IRS guidance elaborates on the process?
The primary provision for appealing IRS actions is IRC Section 7123, and the process is further detailed in IRM Part 8.
What is the role of the IRS Office of Appeals according to IRC Sec. 7123?
The IRS Office of Appeals is responsible for resolving tax controversies without litigation, providing an independent review of tax disputes, and maintaining a flexible and fair approach.
What types of cases can be appealed within the IRS under IRC Sec. 7123 and IRM Part 8?
Almost all cases can be appealed within the IRS, including but not limited to, deficiencies, penalties, collection actions, lien and levy actions, rejection of Offers in Compromise, and more.
What is the fast track mediation process as described in IRC Sec. 7123(b)(2) and IRM Part 8?
Fast track mediation is a process designed to expedite resolution of tax disputes through the use of a neutral mediator from the Office of Appeals. It is intended for simpler issues that don’t require extensive development.
What form is generally used to request an appeal of IRS actions?
Form 9423, Collection Appeal Request, or Form 12203, Request for Appeals Review, depending on the specific situation.
What is the difference between a formal and an informal written protest?
A formal written protest is generally required for larger cases and includes specific details such as legal arguments. An informal protest is used for smaller cases and doesn’t require the same level of detail (IRM Part 8.11.1).
How are Collection Due Process (CDP) appeals handled according to IRC Sec. 6320 and 6330, and how does it relate to IRC Sec. 7123?
CDP appeals provide taxpayers with a right to an Appeals hearing before levy action or after the filing of a federal tax lien. They are independent rights and can be pursued in addition to or separate from the appeal rights under IRC Sec. 7123.
What is the jurisdiction of the Tax Court in appeal cases?
The Tax Court has jurisdiction over various appeal cases, including deficiencies, certain penalties, and Collection Due Process appeals, as well as certain declaratory judgments and adjustments (IRC Sec. 7442).
What are the considerations for Ex Parte Communications between Appeals and other IRS functions (IRM Part 8.1.10)?
Ex Parte Communications concern communications that take place outside the presence of the taxpayer or representative. Appeals employees must avoid such communications with other IRS employees to maintain independence.
What role do Alternative Dispute Resolution (ADR) methods such as Arbitration and Mediation play in IRS appeals (IRM Part 8.26)?
ADR methods like Arbitration and Mediation offer alternative means to resolve disputes without litigation, often facilitating faster and more amicable resolutions. They are covered extensively in IRM Part 8.26.
