When you finally come to an agreement with the Tax Appeals Officer to settle your case, the settlement should be recorded on a particular type of written form.
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At the end of the Tax Appeals process, many taxpayers wonder if they will be able to recoup certain costs incurred in dealing with the IRS.
The Tax Appeals conference is presided over by the Appeals officer in charge of the case. Although the process is rather informal, the IRS and the Treasury Department provide some guidance as to how the conference is to be conducted in the Internal Revenue Manual and Treasury Regulations (1).
In some cases, a taxpayer may believe that he or she is entitled to a refund from the IRS.
One of the greatest concerns of a taxpayer in the tax appeal process is that the appeals officer will discover new issues to investigate or choose to reopen a closed case.
Sometimes at the conclusion of an audit, a taxpayer may be in disagreement with the audit findings. The court of appeals exists specifically for these occasions.
In a civil appeals matter, Appeals Officers typically have brought authority to reach settlement agreements with taxpayers by considering the various hazards of litigation.
In deciding whether to file a tax appeal written protest, a taxpayer should consider all the pros and cons of the tax appeal process.