The Peck Group, LC
  • Comprehensive Tax Law Representation Since 1995

    We handle every aspect of tax law: preparing tax returns, representing clients during audits, resolving IRS and state tax controversies, and creating tax planning strategies for the future.

  • Problems With The IRS Or State Tax

    Our attorneys are committed to providing efficient and effective tax solutions for individuals and businesses in Georgia and nationwide.

  • Planning For The Future

    Our lawyers help individuals and businesses with all aspects of estate and tax planning. We help our clients use proactive strategies to minimize tax implications in the future

  • Changing The Balance Of Power

    Does it feel like the government has all the power? Taxpayers have rights, too. We use our knowledge of tax law to shift the balance of power and ensure that your rights are protected.

  • Tax Solutions … And Peace Of Mind

A brief look at the IRS appeals process, and the benefit of working with skilled legal counsel, P.1

Although taxpayers may not realize it, they have clear rights when it comes to dealing with the IRS. These rights are embedded within the Internal Revenue Code, and are summarized in what the IRS calls the Taxpayer Bill of Rights.

Among the basic rights that belong to taxpayers are the rights to pay no more than the correct amount of tax they owe, the right to challenge the IRS’s position, and the right to appeal an IRS decision in an independent forum. The latter two rights encompass not only taxpayers’ right to raise objections with the IRS and provide additional documentation, but also taxpayers’ right to seek a fair and impartial administrative appeal of IRS decisions and, if necessary, the right to take the case to federal court. 

Tax decisions reached by IRS examiners may, in the first place, be appealed to local appeals offices. These offices are independent from the IRS Office which conducts the examination, which is supposed to ensure they render fair and impartial decisions. As part of the appeals process, a taxpayer must file either a “small case request” or a “formal written protest” with the contact person named in their notice in order to participate in an appeals conference.

It is important for taxpayers to be represented by skilled legal counsel at tax appeals conferences, since this is the stage at which many cases will be resolved and having an advocate is critical for ensuring a good outcome.

In our next post, we’ll look at the difference between small case requests and formal protests, and how an experienced attorney can help advocate for a taxpayer at this stage of the appeals process.

Source: IRS, Your Rights as a Taxpayer, Publication 1.

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The Peck Group, LC
5855 Sandy Springs Circle N.E., Suite 190
Atlanta, GA 30328

Phone: 770-884-6914
Fax: 770-933-2369
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