Appeals and Tax Court
How a case gets to the Independent Office of Appeals, what a protest must contain, how Appeals weighs hazards of litigation, the Collection Appeals Program, mediation, and when the Tax Court or a refund suit is the better forum.
The IRS Independent Office of Appeals: what it is, what it will consider, and how a case gets there
What Appeals is, the doors into it (protests, docketed cases, collection appeals), and the limits the IRM puts on what it will consider.
Writing a formal protest to IRS Appeals: when one is required, what Publication 5 says it must contain, and what gets it returned
The required elements of a formal protest, the two perjury statements for representatives, and the defects that send a case back to the examiner.
The small case request: appealing an examination of $25,000 or less per period without a formal protest
The $25,000 per period test, who is excluded, Form 12203, and why a small case request is not the same thing as a Tax Court small tax case.
What happens at an IRS Appeals conference, from the first letter to the settlement offer
Scheduling, case file access, formats, recording rules, new information and what the Appeals Officer does after the conference, from IRM 8.6.1.
Hazards of litigation: how IRS Appeals values an issue and what kinds of settlement it can offer
The settlement standard in IRM 8.6.4, the four settlement types, why penalties are not traded, and how the Appeals Officer converts hazards into a percentage.
Ex parte communications between Appeals and the examiner: what Rev. Proc. 2012-18 allows, prohibits and how breaches are cured
What the examiner or revenue officer may and may not say to Appeals without the taxpayer, how the case file and transmittal are policed, and the remedy for a breach.
Petitioning the Tax Court: the 90-day deadline, what the petition must say, and how docketed cases go to Appeals
The petition deadline, the required contents under Rule 34, who can represent the petitioner, and the docketed Appeals process under Rev. Proc. 2016-22.
The small tax case (S case) procedure in Tax Court: who qualifies, how to elect it, and what you give up
The $50,000 test under IRC 7463, electing and discontinuing S case status, the informal trial rules, and the finality trade-off.
The Collection Appeals Program: appealing liens, levies, seizures and installment agreement decisions on Form 9423
What can be appealed under CAP, the very short deadlines after the managerial conference, how to complete Form 9423, and how CAP differs from a CDP hearing.
Post-Appeals mediation and Fast Track mediation: when a neutral can help close an IRS dispute
Post-Appeals mediation for exam, offer and trust fund cases, Fast Track Mediation for collection disputes, who is excluded, and what the mediator can and cannot do.
The statute of limitations and Appeals: the 365-day rule, statute extensions, and what happens when time runs short
The 365-day acceptance rule, the 395-day Exam cushion, the 210 and 180 day rules for returned cases, and how Appeals solicits Form 872 consents.
Refund suits: when paying and suing in District Court or the Court of Federal Claims is the better route than Tax Court
The claim-first rule, the 6-month wait and 2-year deadline, the full payment requirement, how a petition bars a refund suit, and what happens in Appeals once suit is filed.
Forms, tools and templates
Form 12203 (Appeals review)
When Form 12203 can replace a formal protest, what each block needs, and how Appeals treats a small case under IRM 8.6.1 and Publication 5.
Form 9423 (CAP appeal)
The February 2020 Form 9423, line by line, with the CAP rules from IRM 5.1.9.4 and IRM 8.24.1, including the business-day deadlines and what Appeals will and will not consider.
Formal protest letter
A protest to a 30-day letter that contains every element Publication 5 lists, with both representative declarations and an issue-by-issue structure.