IRS Appeals Attorney in New Jersey and New York

When the IRS takes a position you disagree with, the examination division’s decision is not the final word. The IRS has an independent appeals function specifically designed to resolve disputes without litigation. IRS Appeals is separate from the examination and collection divisions, its officers are required to consider both the hazards of litigation and the taxpayer’s position, and it resolves the majority of cases that come before it. Knowing how to use the appeals process effectively, what to include in an appeal, and when to escalate to Tax Court if necessary is what separates a well-handled tax dispute from one that ends badly. Thai Nguyen Law handles IRS appeals for clients in New Jersey, New York, and nationwide.

How the IRS Appeals Process Works

The IRS Independent Office of Appeals is an administrative body within the IRS that is functionally independent from the examination and collection divisions. Its mission is to resolve tax disputes without litigation in a way that is fair and impartial to both the taxpayer and the government. Appeals officers are authorized to settle cases based on the hazards of litigation, meaning they consider not just what the law says but what outcome a court would likely reach given the facts and applicable law. This authority to consider litigation risk gives Appeals officers significant flexibility to reach compromises that the examination division cannot.

Most IRS appeals begin with a written protest or a small case request, depending on the amount at issue. For cases involving more than $25,000, a formal written protest is required. The protest must identify the taxpayer, describe the disputed issues, state the facts and law supporting the taxpayer’s position, and include a declaration under penalty of perjury. For cases of $25,000 or less for any single tax year, a small case request is sufficient. The protest or request is filed with the examining office within the time limit specified in the 30-day letter received at the conclusion of the examination. Missing this window can foreclose the administrative appeals option entirely.

After the protest is filed, an Appeals officer conducts an independent review. The conference can be in person, by telephone, or in writing. The taxpayer presents arguments, the officer evaluates litigation hazards, and both parties work toward settlement. Cases that settle result in a closing agreement. Cases that do not can proceed to Tax Court, the Court of Federal Claims, or federal district court depending on the nature of the dispute.

Collection Due Process Appeals: Protecting Against IRS Levies

Collection Due Process appeals are triggered by levy notices. When the IRS sends a CP90, CP297, or similar Notice of Intent to Levy, the taxpayer has 30 days to request a CDP hearing with IRS Appeals. Filing within the 30-day window suspends collection while the appeal is pending, preventing wage levies and bank seizures. At the CDP hearing, the taxpayer can raise collection alternatives including installment agreements, Offers in Compromise, and Currently Not Collectible status, and can challenge the proposed levy. Missing the 30-day window limits the taxpayer to an equivalent hearing, which does not suspend collection.

How Thai Nguyen Law Handles IRS Appeals

Effective IRS appeals representation requires a thorough understanding of the disputed issues, the relevant law, and the hazards of litigation framework that Appeals officers apply. We review the examination report or collection notice, identify the strongest legal and factual arguments on each disputed issue, prepare a comprehensive written protest that presents those arguments clearly, and represent the client at the Appeals conference. We also advise on whether Tax Court or another judicial forum offers a better path if Appeals does not resolve the matter on acceptable terms.

Our approach to IRS appeals includes:

Reviewing the examination report, 30-day letter, or collection notice to identify all disputed issues and applicable deadlines
Preparing a formal written protest with a clear statement of facts, legal arguments, and supporting documentation for each disputed issue
Filing CDP hearing requests within the 30-day window when levy notices are received to suspend collection activity
Representing the client at the Appeals conference and presenting the hazards of litigation argument for settlement
Evaluating Tax Court petition options and deadlines when Appeals does not offer an acceptable resolution
Handling penalty abatement appeals and Offer in Compromise rejections through the appeals process when appropriate

When to Take a Tax Dispute to Tax Court

The United States Tax Court is a federal court that offers a key advantage: a taxpayer can petition after receiving a Statutory Notice of Deficiency without first paying the disputed tax, making it the only forum where a taxpayer can contest an IRS deficiency before paying. The Small Tax Case division handles disputes of $50,000 or less per year informally. Regular Tax Court handles larger cases. Many Tax Court cases settle before trial through the IRS Office of Chief Counsel, giving attorneys a second opportunity to resolve the matter. Attorney Nguyen represents clients in Tax Court when the facts and law support it.

What to Expect Working With Us

01 – Free Consultation — We review the IRS’s position, identify the disputed issues, and assess the strength of your appeal at no cost.
02 – Protest Preparation — We prepare a comprehensive written protest that clearly presents the factual and legal arguments on every disputed issue.
03 – Appeals Conference — We represent you at the Appeals conference, present the hazards of litigation argument, and work toward the best available resolution.
04 – Tax Court if Necessary — If Appeals does not produce an acceptable outcome, we advise on Tax Court options and represent clients through the litigation process when the facts and law support it.

Why Choose Thai Nguyen Law?

As a refugee from Vietnam now attorney in the United States, Attorney Nguyen knows what it means to navigate a complex system and advocate for yourself effectively. The IRS Appeals process is one of the most powerful tools available to taxpayers, but only when it is used correctly. An appeal submitted without a clear legal theory, without proper documentation, or past the applicable deadline accomplishes nothing. Attorney Nguyen prepares every appeal to be as persuasive and complete as possible.

Thai Nguyen’s journey from immigrant to attorney in the United States — from refugee to immigrant to practicing lawyer — built a practice that takes complex government disputes seriously and handles them with precision. Thai Nguyen Law serves New Jersey and New York and handles IRS matters nationwide, with services in English, Vietnamese, and Spanish.

Free consultation — Understand your options before taking any action
Attorney representation — Direct IRS communication handled by a licensed attorney
Multilingual service — English, Vietnamese, and Spanish
Nationwide tax representation — IRS matters handled for clients across the country

Frequently Asked Questions

It depends on the type of appeal. Filing a timely request for a Collection Due Process hearing within 30 days of receiving a levy notice suspends collection activity while the appeal is pending. Filing a protest after a 30-day letter from an examination does not automatically stop collection, but the IRS generally suspends collection while a case is in Appeals. Filing a Tax Court petition after receiving a Statutory Notice of Deficiency also suspends assessment and collection of the disputed amount during the Tax Court proceeding. Attorney Nguyen identifies which appeal type applies to your situation and uses the correct process to protect against collection while the dispute is resolved.

A 30-day letter, formally called a Letter 525 or similar, is issued at the conclusion of an examination and gives the taxpayer 30 days to request an Appeals conference. If the taxpayer does not appeal within 30 days, the IRS issues a Statutory Notice of Deficiency, the 90-day letter, which gives the taxpayer 90 days to petition the Tax Court. If the taxpayer does not petition Tax Court within 90 days, the IRS assesses the deficiency and collection begins. The 30-day letter is the administrative appeals opportunity. The 90-day letter is the judicial review opportunity. Missing both windows eliminates the ability to challenge the assessment without first paying the tax and filing a refund claim. Attorney Nguyen tracks both deadlines from the moment a case begins.

The IRS Appeals process typically takes several months to over a year from the time a protest is filed to final resolution. Simple cases with clear facts and straightforward legal issues resolve more quickly. Complex cases involving multiple tax years, significant dollar amounts, or novel legal questions take longer. IRS Appeals has faced significant backlogs in recent years, which has extended timelines further. During the pendency of the appeal, interest continues to accrue on any outstanding balance, which is one reason to present the strongest possible case early in the process. Attorney Nguyen manages the case timeline and follows up with Appeals officers to keep the process moving efficiently.

Yes. When the IRS rejects an Offer in Compromise, the taxpayer receives a rejection letter explaining the IRS’s basis for denial and advising of the right to appeal within 30 days. The appeal goes to the IRS Independent Office of Appeals, where an Appeals officer independently reviews the offer and the IRS’s reason for rejection. The Appeals officer can accept, reject, or counteroffer. A well-prepared OIC appeal that addresses the IRS’s specific objections, presents updated financial information, and makes a clear argument for why the offered amount represents the taxpayer’s reasonable collection potential is significantly more likely to succeed than a generic appeal. Attorney Nguyen handles OIC rejections and appeals as part of the overall offer process.

Received an IRS Decision You Disagree With? Call Thai Nguyen Law.

IRS appeal deadlines are strict and the windows are short. If you disagree with an IRS examination result, a collection action, or a rejected resolution request, contact Thai Nguyen Law for a free consultation before any deadline passes. Attorney Nguyen handles IRS appeals and Tax Court representation for clients nationwide.

Call or text: 201-566-1604 | Free Consultation | IRS Representation Nationwide