Helping Clients Seek Reversal of Administrative Decisions
You have a right to appeal tax assessments made against you by the IRS or a state or local tax authority. However, there are very specific processes for appealing tax determinations, and the process can be confusing and stressful for someone who is not experienced dealing with tax authorities.
At the law firm of Bredemann & McFarlane in Scottsdale, Arizona, we help clients throughout the United States pursue IRS tax appeals, and we help taxpayers in Arizona pursue state and local tax appeals. Contact us to schedule a free consultation with one of our knowledgeable tax attorneys.
Pursuing Your Appellate Rights After an Audit
Once an IRS auditor has determined that you owe a tax liability, there are several steps that can be taken to appeal this determination.
First, you have the opportunity to take up the issue with the auditor's supervisor before the audit is completed. Once the audit is completed, you have a limited amount of time during which you must seek a review to the Appeals Office within the IRS before you can appeal the tax debt to the US Tax Court.
For an appeal before a court of law, you have several options. You can go to the U.S. Tax Court, or you can file with the Federal District Court covering your geographic area. The latter option, however, is only available once you have paid the full amount of the assessed tax to the IRS; at that point, an appeal is actually a lawsuit to regain your money.
Appealing State and Local Tax Assessments
State and local tax appeals in Arizona are similar to federal appeals, but the first step depends on which type of tax is in question. For income tax, you can appeal to the auditor's supervisor; for property tax, you can appeal to the State Board of Equalization; and for most other taxes, you can appeal to the Office of Administrative Hearings.
After you have had an administrative appeal, you have the ability to appeal the decision to the Arizona Tax Court. At each of these levels, there are strict time limitations.
Our tax lawyers are highly experienced with the Federal and Arizona tax appeals processes. Contact us to make sure your tax appeal is handled in a timely fashion.
