November 11, 2024
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J. David Tax Law Complaints Against the IRS For Resolution & Recovery
J. David Tax Law Complaints Against the IRS For Resolution & Recovery
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The IRS is not infallible, and they do make mistakes. At J. David tax Law, we know that there are specific ways to address complaints against Agents, Auditors and Revenue Officers. First, one needs to identify the mistake, is it ministerial, is it a violation of the IRM (Internal Revenue Manual), etc. Then be able to articulate, in whichever type of complaint process you use, how the error affected you or your client. Finally, after you have that articulated, you must then determine how to address the error.
Managerial Conferences to address Complaints
This is always the first step at J. David Tax Law and sometimes yields success. This doesn’t need much discussion and although we follow the adage of “just run the flag up the pole until you get a friendly voice”, sometimes you are not able to get in touch with one. IRS Group Managers tend to disappear and IRS Territory Managers change rather often. If this doesn’t work within a day, we move to the more aggressive remedies to have our complaint heard in order to get the case back on track.
Collection Appeals Request (CAP) to address Complaints
The simplest way to address a Revenue Officer’s (RO) mistakes is to file a CAP. Prepare a Form 9423 and fax it to your RO or to ACS. Have your IRS Grouper Manager (GM) Conference and if you cannot agree that an error has been made, have the GM forward the CAP to appeals. At J. David Tax Law, we do this often, but it is important to do it correctly. The attorneys at J. David Tax Law know how important perfection is in effectuating a resolution and this is no different. Remember, you must have a nexus between the mistake and one of the following reasons for a CAP:
- Rejection of an Offer in Compromise (though there is a separate form that should be filed to appeal a rejection of an Offer in Compromise).
- A federal tax lien
- A denial of a request for lien subordination, withdrawal, non-attachment, or discharge.
- Bank levies, property seizure, or wage garnishment.
- A rejection of a request for an installment agreement or changes to one.
- Termination of an installment agreement.
- Disallowance of a request to return property levied.
Collection Due Process (CDP)
The CDP program should be used if you lose the CAP and there is no way you are going to get this complaint addressed in the best interest of yourself or your client, especially when the Revenue Officer is relying on an erroneous interpretation of the rules or the facts in the case. So, take it out of their hands. Some important notes on the CDP, just like the CAP make sure you address the identifiable error, and why it is insurmountable with the current RO/GM. Make sure you enter every period and click on the Equivalency (EQ) hearing. Remember that a CDP tolls the Collection Statute Expiration Date (CSEDS) and EQ does not, so consider timing. Make sure you address the identifiable error in the, ”Other issues and or comments section.” This is where the complaint should be addressed. Unlike the CAP form, there is no area to address your issue in detail, however, you should draft an attachment and explain the issue in detail.
Taxpayer Advocate Services (TAS) to address a Complaint
TAS is really the best place for this type of complaint. At J. David Tax Law, if we are at an impasse with a IRS Territory Manager (TM), or are still waiting for a CAP or a CDP, we often file a Form 911. Again, we cannot stress enough how important it is to have a defined error explained on Form 911. Add an attachment if you need to.
Stakeholder Liaison to address a Complaint
Though similar to TAS, a Stakeholder Liaison serves a different function. Stakeholder Liaison uses the IMRS (Issue Management Resolution System). The IMRS consolidates all issues and complaints and then directs the Stakeholders to the proper department to help the taxpayer (or Representative) resolve the issues. This is also beneficial if you have an RO, GM or TM who have been unavailable and unresponsive for an extended period. Like TAS, Stakeholder Liaisons have geographically relevant offices.
Treasury Inspector General for Tax Administration (TIGDA) to address Complaints
At J. David Tax Law, we consider this the “nuclear option.” TIGDA Complaints are not an immediate fix for a complaint, but we reserve them for the most egregious attacks on the Taxpayer Bill of Rights. This will trigger an investigation. Sometimes the IRS will request a hearing with the complainant. Again, you must be able to fully explain in your complaint what the error was and how it affected you or your taxpayer.
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It cannot be stressed enough how important it is to be able to show in your complaint what the error was and how it affected you. A “rude Revenue Officer” or an “aggressive Revenue Officer” is not a reason for a complaint. A Revenue Officer who refuses to return your calls, issues levies while you have a pending CDP/EQ, misinterpreting the Internal Revenue Manual (IRM), etc are the issues that warrant complaints. Anything else will be excluded immediately as there is no perceived harm. At J. David Tax Law, we tend to attack issues like this just as we would in a civil case by clearly defining the error and using the IRM and USTC citations if you can. Then, we address exactly how the mistake affected our client. Know your rights. This is the time to be thorough. Getting complaints addressed properly with the IRS is an uphill task. Feel free to contact us here at J. David Tax Law should you need help or advice.
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Frequently Asked Questions
How do I file a complaint against the IRS?
To learn how to file a complaint with the IRS, start by identifying your specific issue, such as service problems or personnel conduct. Submit your complaint via the IRS website or use Form 911 through the Taxpayer Advocate Service. For expert help and detailed guidance through this process, consider speaking with our tax debt attorneys at J. David Tax Law.
How do I request proof of debt from the IRS?
To request proof of debt from the IRS, you can start by submitting a written request to the IRS office that contacted you, similar to how you might request proof of debt from a collection agency. This request should clearly state that you are seeking verification of the tax debt claimed. For professional assistance and detailed guidance on how to request proof of debt from a collection agency or the IRS, consider reaching out to our experts at J. David Tax Law. We can help ensure your request is handled properly and efficiently.
Does the IRS take complaints seriously?
Yes, the IRS takes complaints seriously. They have multiple mechanisms in place to handle issues ranging from service complaints to disputes over tax liabilities. When a complaint is filed, it is reviewed and addressed appropriately to ensure fair tax administration and compliance with the Taxpayer Bill of Rights.
Who to talk to about IRS issues?
If you’re facing IRS issues and need reliable advice, consider speaking with a professional from J. David Tax Law. Their team of experienced tax attorneys specializes in resolving IRS disputes and can provide the guidance and representation you need. Contact J. David Tax Law to ensure your IRS concerns are addressed effectively and efficiently.
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