Audit & Offer In Compromise Appeal
Utah Tax Attorney Michelle Turpin, P.C. — Learn How to Appeal an IRS Audit or Offer in Compromise Denial.
Appealing an IRS Audit or Offer in Compromise Denial
In certain circumstances, you may have the right to appeal to the IRS Appeals Division or to the United States Tax Court. When the IRS makes an unfavorable determination on your audit examination or rejects your Offer in Compromise, you do not have to accept their decision as final.
The 30-Day Notice (Preliminary Assessment / Proposed Adjustments)
If you receive a 30-day notice from the IRS, you have the right to appeal your case to the Internal Revenue Service's Appeals Division. It is important that you do not ignore this notice. Appealing your issue allows you to present your arguments to an independent Appeals Officer who can independently review your case and may change the outcome of an audit or an Offer in Compromise.
The 90-Day Notice (Notice of Deficiency / Statutory Notice)
If you receive a 90-day notice or a Notice of Deficiency, you have exactly 90 days to file a petition with the United States Tax Court. This deadline is strictly jurisdictional and cannot be extended. If you fail to respond within 90 days:
- You forfeit your right to bring your case before the United States Tax Court without paying first.
- The IRS can immediately assess any and all tax liabilities they have proposed.
- The IRS may immediately begin enforced collections (bank levies, wage garnishments, tax liens).
The IRS Appeals Process Explained
The IRS Office of Appeals is an independent organization within the IRS whose mission is to resolve tax controversies fairly and impartially without litigation. Appeals Officers review cases de novo — examining both the legal authority and the factual evidence with a fresh perspective. Unlike examining agents, Appeals Officers have full authority to settle cases based on the "hazards of litigation" — evaluating what both parties would realistically win or lose if the dispute went to trial.
If your Offer in Compromise has been rejected, you generally have 30 days from the rejection letter to request an administrative appeal. The rejection letter contains specific instructions for requesting appeal rights, and a properly crafted protest must address every disputed valuation or calculation made by the OIC examiner.
Why Professional Representation Matters on Appeal
Appeals Officers are seasoned, legally sophisticated negotiators who respond best to well-organized legal briefs, substantiating documentation, and established tax jurisprudence. Without seasoned legal representation, taxpayers often:
- Miss strict administrative appeal deadlines that permanently surrender rights.
- Fail to cite controlling Internal Revenue Code sections, Treasury Regulations, and U.S. Tax Court precedents.
- Provide damaging disclosures that inadvertently expand the scope of the dispute.
- Overlook favorable expense standards or asset valuation methodologies recognized by the IRS.
Michelle Turpin P.C. brings over 100 years of cumulative tax law controversy experience representing individuals and businesses through IRS administrative appeals and in United States Tax Court. We know how Appeals Officers think, what documentation they require, and how to structure a compelling settlement proposal.
Do Not Let Your Appeal Deadlines Expire
If you have received a 30-day letter, a 90-day Notice of Deficiency, or an Offer in Compromise rejection, timing is critical. Contact our Salt Lake City tax attorneys today for a confidential consultation.
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Disclaimer: The legal information provided on this page is for general educational purposes and does not constitute formal legal counsel. Every tax case involves unique factual and procedural circumstances.
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