Segal, Cohen & Landis, P.C.
Contest IRS Determinations Before an Independent Appeals Officer
IRS tax attorneys — Beverly Hills, CA. National representation.
The IRS Office of Appeals is an independent body within the IRS that provides taxpayers with a forum to dispute IRS determinations without going to court. Appeals is separate from the Examination or Collection divisions, and Appeals Officers have broad authority to settle cases — often reaching outcomes significantly better than what Examination proposed. At Segal, Cohen & Landis, we use the IRS appeals process strategically. Whether you disagree with an audit adjustment, a rejected Offer in Compromise, a Trust Fund Recovery Penalty assessment, or a collection action, the Appeals process can be the most cost-effective way to achieve a fair resolution.
How We Help
Our Approach to IRS Appeals Attorney
Audit Adjustment Appeals
When the IRS proposes additional tax after an audit and you disagree, you have the right to appeal before paying. We file a formal written protest, present your factual and legal arguments, and represent you at the Appeals conference. Most audit adjustments are reduced or eliminated at Appeals.
Offer in Compromise Appeals
When the IRS rejects an OIC, you have 30 days to appeal. We file the appeal immediately, identify weaknesses in the IRS's analysis, and present a strengthened case for acceptance.
Collection Due Process (CDP) Hearings
If you receive a Final Notice of Intent to Levy or Notice of Federal Tax Lien, you can request a CDP hearing. This halts collection action and brings your case to Appeals. We represent you at the CDP hearing, argue for levy release or lien withdrawal, and propose collection alternatives.
Equivalent Hearings
If the CDP deadline was missed, we can sometimes request an Equivalent Hearing — similar process but without the right to petition Tax Court. We identify when equivalent hearings are available and beneficial.
How It Works
The Resolution Process
Protest Preparation
We prepare a formal written protest (or Form 12153 for CDP cases) with a complete statement of facts, applicable law, and your position on each disputed issue.
Appeals Conference
We represent you at the Appeals conference — in person, by phone, or in writing. We present evidence, make legal arguments, and negotiate toward resolution.
Settlement Negotiation
Most Appeals cases settle at the conference stage. We evaluate proposed settlements against the litigation risk and advise you on whether to accept or proceed.
Tax Court if Needed
If Appeals does not yield an acceptable result, we can petition U.S. Tax Court to continue the dispute.
Ready to Resolve Your Tax Problem?
Our attorneys have helped thousands of clients resolve IRS matters. Your consultation is free and confidential.
Common Questions
Frequently Asked Questions
Is the IRS Office of Appeals really independent?+
Yes — by statute, Appeals is organizationally separate from the Examination and Collection functions of the IRS. Appeals Officers are evaluated on settlement rates, not revenue collected, which means they approach cases with a genuine effort to resolve them fairly.
Do I have to pay the tax before appealing?+
For audit adjustments below $25,000, you can file a small case request and dispute without paying first. For larger amounts, a formal protest is required — but payment is not required before appeal. Once a Tax Court petition is filed, the IRS cannot collect while the case is pending.
What is the success rate at IRS Appeals?+
IRS data consistently shows that taxpayers represented by tax professionals at Appeals achieve settlements in their favor in the majority of cases — particularly when the original IRS position overreached or relied on insufficient documentation.
How long does the Appeals process take?+
Simple cases can resolve in 3 to 6 months. Complex cases, or those with large deficiencies or multiple issues, may take 12 to 18 months. CDP hearings are generally faster because of the urgency of the underlying collection action.
Further reading
Beverly Hills · Los Angeles · National
Segal, Cohen & Landis, P.C.
9100 Wilshire Boulevard, 601 East Tower, Beverly Hills, CA 90212
Free Confidential Consultation