With a 120-day expected resolution, Fast Track is faster than a traditional appeal. The trained appeals mediator will facilitate discussions to reach an agreement and can offer settlement proposals. The program is voluntary and you will not be unduly persuaded to accept a proposed settlement. Because people sometimes disagree on tax issues, the Service has an appeals system.
Most differences can be resolved within this system without going to court. If the IRS denied your request to eliminate a penalty, you may be able to request an appeals conference or hearing. You generally have 30 days from the date of the rejection letter to file your appeal request. Consult your rejection letter for the specific deadline.
If you are not satisfied with the administrative remedies before the IRS, you may have the option of litigating the matter in tax court. The tax decision made by the examiner can be appealed to a local appeals office, which is independent and independent of the IRS Office that conducted the review. This may include documents previously sent or received from the IRS, such as the legal notice you received, tax transcripts from the IRS, receipts, affidavits, or affidavits from third parties in support of your dispute, and the sending of your dispute by certified mail with proof of receipt. Above all, always ensure that the IRS has a current address for you and don't ignore IRS notifications, because if you don't take advantage of these dispute procedures, you will effectively waive your rights.
If none of the above situations occur to you, you do not meet the reasonable cause criteria, unless you have exercised the usual business care and prudence and there have been circumstances beyond your control that prevented you from filing your return or paying your taxes on time. It is true that the IRS does have the capacity to unilaterally garnish wages or tax assets, while almost all other creditors would only have these rights after successfully filing a lawsuit and obtaining a judgment from the courts. For more information about your rights and options with the IRS, see the Taxpayer Bill of Rights. If you prefer to talk to someone about the possibility of appealing a fine, visit Let Us Help You or contact the person identified in the IRS letter you received.
The right to appeal an IRS decision in an independent forum is one of the 10 basic rights known collectively as the Taxpayer Bill of Rights. The IRS can also eliminate (reduce) penalties due to certain legal exceptions and administrative exemptions. However, that doesn't mean you don't have rights if you don't agree with the IRS, and the IRS does have administrative procedures available when a taxpayer doesn't agree with an IRS determination. Be sure to send the protest within the time specified in the letter you received, which is usually 30 days.
However, if you still want the appeals to be considered, please submit an explanation of the detailed facts and circumstances along with your appeal request.