A common problem with IRS audits is not seeing eye to eye with the auditor. The auditor sees the case narrowly, while you see the big picture. You know you incurred that expense or did not have unreported income, but the auditor’s criteria is difficult to satisfy. Here are some ways to get problem IRS [...]
Tax Court
It really does happen – you can overturn an IRS audit in Tax Court. My client disagreed with an IRS audit that determined she should pay a 10% tax on early distributions from her retirement account. She had taken early retirement, and wanted to start taking withdrawals from her retirement account. Ordinarily, this would cause [...]
I am often asked by new clients how a tax lawyer can make a difference in an IRS dispute. Here is my answer: Once you retain a tax lawyer, the IRS must stop calling you. The IRS is required to conduct all negotiations – telephone calls, meetings, etc. – through your attorney. This valuable “buffer” [...]
There are limits on the IRS continuing audits year after year. These audits are known as “repetitive audits.” Their scope is limited by Internal Revenue Manual 4.10.2.8.5. The Internal Revenue Manual states that if you are contacted by the IRS, and had a similar issue examined by them in either of the two prior [...]
Since I often help clients close out IRS audits when their records are lacking, I thought it was time to answer this question: I recieved a letter to meet an auditor from the IRS to audit my 2005 – 2007 taxes. My house was broken into several times, and I don’t have any of my [...]
Tax Court judges have experience either as former government lawyers or in the private sector at law firms. Of the thirty-two Tax Court judges, thirteen previously worked for the government as IRS lawyers; four were employed by the Department of Justice’s Tax Division. The remaining judges have legal experience in the private sector (with [...]
