If there is a disagreement between the taxpayer and the regulatory agency, like the IRS or the Arizona Department of Revenue, disputes can be resolved through an appeal.
For the IRS, the Office of Appeals is an independent agency that can resolve tax issues. A request must be filed and representation from a tax attorney is used. A tax attorney can represent a taxpayer once Form 2848, Power of Attorney and Declaration of Representative has been filed.
A letter will be sent to the taxpayer that offers the use of the Office of Appeals and the taxpayer must respond within 30 days. A written protest must be sent into Appeals to have a conference. Information in this protest includes name, address, and phone number, statement that appeal is wanted, copy of letter with proposed changes, tax periods involved in dispute, reasons why offering is disagreed upon, etc.
The Office of Appeals will review case and schedule a conference with taxpayer. The Office of Appeals will then come up with a decision within 90 days. Usually, this does not involve having to go to trial.
Once the proposed assessment has been done and the taxpayer disagrees with this assessment, the taxpayer must respond to the Arizona Department of Revenues within 90 days with reasons for disagreement and what the new amount should be.
The auditor will abate the audit, modify the original proposed audit, or disagree with the proposed assessment.
If there is still a dispute, a hearing may be requested by the taxpayer.This hearing will be done with an officer from another division within the department with the taxpayer and/or the tax attorney and a representative from the Audit Section.
The hearing will give the taxpayer of minimum of 20 days notification of when hearing will occur. At the hearing, the case will be presented and once all evidence has been reviewed, the hearing officer will issue a written decision. The issuance will occur within ninety days of hearing and will be done through mail.
Once notified of an audit or appeals, it is important to have a tax attorney. A tax attorney, like Otto Shill, can provide representation of taxpayers’ interests and help file any important documents during the audit or appeals. With over 25 years of working with clients, Otto can anticipate taxpayers’ needs and navigate the appeal process.
Call JacksonWhite at (480) 464-1111 to discuss your case today.
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