Tax Appeals Attorney - Federal Lawyer

Tax Appeals Attorney

Experienced Attorneys Representing Individuals and Companies in Federal Tax Appeals

Alina Veneziano
Attorney Alina Veneziano
Tax Appeals Attorney & CPA Team Lead
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Nick Oberheiden
Attorney Nick Oberheiden
Tax Appeals Attorney Team Lead
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If you disagree with the IRS’s determination of your (or your company’s) federal tax liability, achieving a favorable resolution may involve filing a tax appeal. Depending on the circumstances, this may involve dealing with the IRS’s Independent Office of Appeals, or it may involve taking your dispute directly to the U.S. Tax Court. In either case, it will be critical to ensure that you are making sound and cost-effective decisions, and this means that you will need an experienced tax appeals attorney on your side.

At Oberheiden P.C., we have extensive experience representing U.S. taxpayers in tax appeals and other federal tax resolution matters. Our team takes a comprehensive and custom-tailored approach to helping clients achieve favorable resolutions for their tax obligations as efficiently as possible. If you need to file a tax appeal, we can help you decide whether to file with the IRS’s Independent Office of Appeals or in the U.S. Tax Court; and, in either case, we can use our experience to help ensure that you do not face enforcement of unwarranted federal tax liability. We handle all types of federal tax appeals, including those involving:

  • Individual income taxes
  • Corporate income taxes
  • Employment taxes
  • Estate/Property taxes and gift taxes
  • International taxes (FBAR and FATCA compliance)

When you engage a tax appeals attorney at Oberheiden P.C., your attorney will assess the viability of filing a successful appeal as well as the potential benefits of filing. Your attorney will then help you make an informed decision about whether to file an appeal. If filing an appeal is in your best interests, your attorney will prosecute your appeal on your behalf—working with the IRS’s Independent Office of Appeals as warranted and litigating in court as necessary.

Do You Have Grounds to File a Federal Tax Appeal?

There are four primary grounds for filing a federal tax appeal. Before investing in an appeal, it is critical to ensure that this is your best option (as we discuss below, there are better alternatives available in some cases). As the IRS explains, an appeal “isn’t for you” if you have failed to provide all necessary information during an audit, or if “[y]our only concern is that you can’t afford to pay the amount you owe.” However, filing an appeal may be your best option if:

1. The IRS Considered Irrelevant Facts (or Overlooked Relevant Facts)

An appeal may be warranted if the IRS considered irrelevant facts (or overlooked relevant facts) in determining your federal tax liability. This could be the case, for example, if the IRS determined that you employed an “abusive tax shelter” when the full record shows that you implemented a lawful tax mitigation strategy. There are several other permutations of this scenario as well; and, if you have any reason to believe that the IRS did not give due consideration to the relevant record, you should consult with a tax appeals attorney for legal representation promptly.

2. The IRS Misunderstood the Facts

Along with considering irrelevant facts (and overlooking relevant facts), the IRS may reach a flawed conclusion regarding a taxpayer’s liability based upon a misunderstanding of the facts as well. This is particularly common in cases involving audits of high-income and high-net-worth taxpayers. In these cases, the tax strategies involved can be extremely complex, and making an accurate determination of liability requires a clear and comprehensive understanding of the specific circumstances involved. Additionally, commercial properties can be assessed incorrectly, the result being excessive and unlawful taxes. In these cases, property tax appeals may be warranted, following an assessment appeal.

3. The IRS Misinterpreted the Law

Taxpayers can also appeal the outcome of IRS audits based on misinterpretations of the law. This includes misinterpretations of the Internal Revenue Code, Bank Secrecy Act, Foreign Account Tax Compliance Act (FATCA), and other pertinent statutes. With our experience, we can accurately assess your tax liability based on a correct interpretation of the law, and then we can demonstrate the flaws in the IRS’s reasoning during the audit process.

4. The IRS is Taking Inappropriate Collection Action

Filing a tax appeal can also be an appropriate (and necessary) step for avoiding inappropriate collection action. This includes challenging unwarranted and improper collection efforts as well as challenging the denial of offers in compromise and other efforts to resolve tax controversies before (or during) the collection process. If you are facing a tax lien, tax levy, or any other means of enforcement, we encourage you to speak with a tax appeals attorney at Oberheiden P.C. regarding your options.

Put our highly experienced team on your side

Dr. Nick Oberheiden
Dr. Nick Oberheiden

Founder

Attorney-at-Law

Lynette S. Byrd
Lynette S. Byrd

Former DOJ Trial Attorney

Partner

Brian J. Kuester
Brian J. Kuester

Former U.S. Attorney

Amanda Marshall
Amanda Marshall

Former U.S. Attorney

Local Counsel

Joe Brown
Joe Brown

Former U.S. Attorney

Local Counsel

John W. Sellers
John W. Sellers

Former Senior DOJ Trial Attorney

Linda Julin McNamara
Linda Julin McNamara

Federal Appeals Attorney

Aaron L. Wiley
Aaron L. Wiley

Former DOJ attorney

Local Counsel

Roger Bach
Roger Bach

Former Special Agent (DOJ)

Chris Quick
Chris J. Quick

Former Special Agent (FBI & IRS-CI)

Michael S. Koslow
Michael S. Koslow

Former Supervisory Special Agent (DOD-OIG)

Ray Yuen
Ray Yuen

Former Supervisory Special Agent (FBI)

Alternatives to Filing a Federal Tax Appeal

Along with representing U.S. taxpayers in federal tax appeals, we also assist our clients with pursuing alternatives to appeals when warranted. Oftentimes, it will be possible to secure a favorable resolution without going through the formal appeals process. Some examples of potential alternatives to filing a federal tax appeal include:

  • Mediation with the IRS – In some cases, mediating with the IRS can serve as a cost-effective alternative to filing a federal tax appeal. Mediation is voluntary for both parties, and it involves working with a neutral third party (the mediator) whose role is to help the parties reach an agreement regarding the taxpayer’s liability. We can help you decide whether it is worth considering mediation based on the current status of your dispute with the IRS.
  • Offer in Compromise – Submitting an offer in compromise may be a viable option if you do not have grounds to challenge the IRS’s determination of your liability and you cannot comfortably afford to pay the full amount you owe. Like appeals, offers in compromise are subject to strict substantive and procedural requirements, so it is important to work with an experienced attorney when submitting an offer in compromise as well.
  • Tax Penalty Relief – Another option for reducing your liability when you do not have grounds to file an appeal is to seek penalty relief, or penalty abatement, from the IRS. The IRS has adopted several penalty relief programs, and a tax appeals attorney at Oberheiden P.C. can assess your eligibility to take advantage of these programs as well.

These aren’t necessarily the only options you have available. When you are considering a federal tax appeal, you need to ensure that you are considering all viable alternatives as well. Our tax appeals attorneys can help you evaluate all of your options, and we can help you make informed and strategic decisions focused on minimizing your federal tax liability to the fullest extent possible.

FAQs: What U.S. Taxpayers Need to Know About IRS Tax Appeals

When Can (and Should) I File a Federal Tax Appeal?

U.S. taxpayers can file federal tax appeals in a wide range of circumstances. If you disagree with the IRS’s determination of your tax liability (or if you need help confirming whether the IRS’s determination is accurate), we strongly encourage you to speak with a federal tax appeals attorney at Oberheiden P.C.

Should I File My Appeal with the U.S. Tax Court or the IRS’s Independent Office of Appeals?

Whether you should file your appeal with the U.S. Tax Court or the IRS’s Independent Office of Appeals depends on the specific circumstances of your case. The Independent Office of Appeals offers a non-litigious (though still adversarial) means of resolving tax disputes with the IRS. Filing your appeal in the U.S. Tax Court means litigating with the IRS; and, while this can be a more complex and time-consuming process, it can also be necessary in some cases.

What Are the Potential Outcomes of a Federal Tax Appeal?

Whether you file your appeal with the IRS’s Independent Office of Appeals or in the U.S. Tax Court, a federal tax appeal can have three primary outcomes: (i) it can reduce the amount you owe; (ii) it can increase the amount you owe; or, (iii) it can result in confirmation of the IRS’s determination of your federal tax liability. With these potential outcomes in mind, it is critical to seek advice from an experienced tax appeals attorney before committing to moving forward.

Can I Face Increased Tax Liability if My Appeal is Unsuccessful?

Yes, facing increased tax liability is one potential outcome of filing a federal tax appeal. If you lose your appeal and face additional liability as a result, your options will include pursuing the next stage of the appellate process or seeking to negotiate a resolution with the IRS. In either scenario, it will be important to have a highly experienced tax appeals attorney on your side—and to mitigate your risk of facing this outcome, you can (and should) talk to an attorney before initiating the appeals process.

Do I Need an Attorney to File a Federal Tax Appeal?

While individual taxpayers are not legally required to hire an attorney when pursuing a federal tax appeal, doing so is strongly recommended. Determining if you have grounds to file an appeal requires in-depth legal knowledge, and successfully prosecuting a federal tax appeal requires an in-depth understanding of the rules, processes, and procedures involved.


Schedule an Appointment with a Senior Tax Appeals Attorney at Oberheiden P.C.

Do you have questions about filing a federal tax appeal? If so, we invite you to get in touch. Our attorneys have achieved substantial tax savings for our clients, To schedule an appointment with a senior tax appeals attorney at Oberheiden P.C., please call 888-680-1745 or request a complimentary initial consultation online today.

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