Tax Appeals Lawyers

Tax Appeals Lawyers in the United States

When the IRS or a state tax authority says you owe more than you believe is fair, you have the right to challenge that decision. A tax appeals lawyer fights to reduce or eliminate assessments, penalties, and interest that have been incorrectly applied to your account. Thousands of taxpayers successfully dispute tax determinations each year — the IRS Independent Office of Appeals resolves roughly 100,000 cases annually, with a significant portion resulting in reductions.

What Tax Appeals Law Covers

Tax appeals law deals with formal disputes between taxpayers and government taxing authorities. This includes challenges to audit findings, proposed deficiency notices, collection actions, penalty assessments, and denied refund claims.

The practice also covers disputes over tax liens, levies, and wage garnishments. Attorneys in this area handle cases before the IRS Office of Appeals, the U.S. Tax Court, and equivalent state-level tribunals. Some matters involve business tax disputes, estate and gift tax disagreements, or employment tax controversies.

When to Hire a Tax Appeals Lawyer

• You received a Notice of Deficiency (also called a 90-day letter) proposing additional tax you disagree with
• The IRS or a state agency denied your refund claim or adjusted your return significantly
• You are facing penalties or interest charges that seem disproportionate or incorrectly calculated
• A tax lien or levy has been placed on your property or wages and you want to contest it
• Your audit results seem wrong, and you want a formal review by an independent appeals officer

How the Tax Appeals Process Works

Most tax appeals begin with a written protest filed after receiving an adverse determination. For amounts under $25,000, the IRS allows a simplified small case request instead of a full written protest. Your lawyer prepares arguments, gathers supporting documentation, and presents your case to an appeals officer.

If the administrative appeal doesn't resolve the dispute, the next step is filing a petition in U.S. Tax Court. You generally have 90 days from the date of a deficiency notice to file. Tax Court allows you to contest the amount before paying it — a major advantage over other courts that require payment first.

How Tax Reduction Outcomes Are Determined

• Hazards of litigation — appeals officers evaluate how likely the government would win in court and may reduce assessments based on that risk
• Correct application of tax code provisions, deductions, and credits that were previously denied or miscalculated
• Abatement of penalties based on reasonable cause, such as reliance on a tax advisor or circumstances beyond your control
• Interest recalculations based on corrected tax liability amounts or IRS processing delays
• Offer in compromise evaluations that account for your actual ability to pay versus the full assessed amount

Frequently Asked Questions

How long does a tax appeal typically take?

Administrative appeals through the IRS Office of Appeals usually take 6 to 12 months. If your case goes to Tax Court, expect 12 to 24 months or longer depending on complexity and the court's docket. Simpler small-case disputes tend to resolve faster.

Can I handle a tax appeal without a lawyer?

You can represent yourself, and many people do for smaller amounts. However, tax law is technical and the government has trained attorneys on its side. For disputed amounts over a few thousand dollars, hiring a lawyer with tax litigation experience typically improves outcomes and prevents costly procedural mistakes.