Tax Appeals

For the unfortunate taxpayer who had to endure an undesirable result from the Internal Revenue Service or the Arizona Department of Revenue, there is ray of hope:  the appeals process.

The United States Tax Court is a constitutionally created independent court that reviews the decisions of the IRS.   Taxpayers have the benefit of forgoing paying any disputed taxes while an appeal is pending in the U.S. Tax Court.  This is not the case in other federal courts; the taxpayer must pay the disputed amount and then sue for a refund.  Therefore, many of the tax dispute cases are brought in the U.S. Tax Court.  It is important to remember that a petition to file an appeal in the U.S. Tax Court must be filed within 90 days of the mailing date of the IRS’s Notice of Deficiency.

In Arizona, the Arizona Board of Tax Appeals is an independent review board that reviews and decides cases brought by taxpayers that received an adverse decision from the Arizona Department of Revenue.  In order to file an appeal, the taxpayer must file the Appeals Forms supplied by the Board, the original signed copy of the notice of appeal, and 6 copies for each of the members of the Board.  If the disputed amount is more than $25,000 and the taxpayer is a corporate entity, then the taxpayer must be represented by an attorney.

As with any appeal process, it is important that you understand your rights and responsibilities.  An experienced and skilled tax attorney can provide you with the necessary advice to protect you and your property during an appeal.

Call JacksonWhite at (480) 464-1111 to discuss your case today.

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