Discussion:Audit issues, 90 day letter, tax court, advil or Tylenol?
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Discussion Forum Index --> Tax Questions --> Audit issues, 90 day letter, tax court, advil or Tylenol?
| 28 February 2008 | |
| I have some timing issues on an audit I need clarification on.
Taxpayer received notice of correspondence audit on 6 August 2007 I mailed reqeust for extension of time to respond on 4 September 2007 Taxpayer responded by supplying documentation on 12 October 2007 Taxpayer received letter stating service was reviewing 4 September response and would reply by 18 November 2007 Taxpayer received Proposed Changes letter dated 23 October 2007 After repeated attempts to contact the Agent, I sent a reqeust for appeal on 19 November 2007 with form 12203 attached Taxpayer received a 90 day letter on 10 December 2007 Taxpayer received a response apologizing for not being able to respond to 12 October documentation letter we sent and would respond by 1 January 2008. Letter was dated 24 December 2007 March 9 is the deadline for filing in Tax Court if I understand my process correctly. My question is (finally), because I can prove the appeal request was maild within 30 days of the proposed change letter, is the deficiency letter automatically moot or should I file in tax court just to be sure? Second Question, should I take 6 advil or 9 tylenol? | |
| 28 February 2008 | |
| Contact the 90 day clerk and try to resolve it there. But by all means, if not resolved - file TCP. | |
| 28 February 2008 | |
| Definitely follow up on the request for appeals hearing. I did not know UT Arlington had a football team. 3 Advil, or 2 (500mg) Tylenol, or Girl Scout cookies. | |
| 28 February 2008 | |
| A docketed case that has not gone thru Appeals will automatically be referred to them. Otherwise it goes to the Justice Department. | |
| 28 February 2008 | |
| Thank you Irsfixer. That is what I suspected. I didn't receive a copy of the 90 day letter and the taxpayer kept telling me we had until 9 March to respond. It wasn't until he said he had a 90 day letter that it dawned on me what he was referring to. I thought deficiency notice was a certified letter. Anyway, it was good that he was persistent in our conversation.
Thank you for your help. | |
| 28 February 2008 | |
| Thanks Lancermc. You caught that I see. I didn't say anything about UTA having a football team, but they did when I was there. I even went to a game along with 10 or 15 slightly drunk students. I'm going to take 3 advil and 2 tylenol and both Jack and Jose' but my wife has made me swear off of Girl Scout Cookies. She's made me swear off of Girl Scout leaders too. (JUST KIDDING, JUST KIDDING!) | |
Death&Taxes (talk|edits) said: | 28 February 2008 |
| In contacting the 90-day unit, might you not suggest Recission of the 90-Day letter and sending the case back to Appeal. This is Sec. 6212(d) and while the decision for recission is supposed to be at the request of the Service, it would seem there has been a rush to judgment here.
Seems to me I read that the head of NAEA has protested these correspondence audits where no one seems to be listening. | |
| 28 February 2008 | |
| I have only had one 90 day letter recinded. It is difficult but not impossible. Worth a try. | |
| 29 February 2008 | |
| No one is listening is appears to be an understatement. I also talked to my dad, who is a CPA and was a group manager for IRS. He said basically the same thing you all have said except he suggested I also call the ombudsman. While we were discussing this I was on hold with the Service. Said notes say agent will not persue. I said if I don't have a no change letter by 6 March I'm doing the TCP. I've been down the trust us, we won't persue path before.
One thing I am not sure of (but I should know), is Agent able to issue no change letter on correspondence audit or does manager issue? Does it matter? I don't want to rely on agent letter if authority is not there. | |
Death&Taxes (talk|edits) said: | 29 February 2008 |
| I had one also many years ago when it was first put into the law.....never tried again. Diana Thompson of NAEA sent Ms. Stiff a letter dated 11/18/07 about IRS ignoring submitted material in these correspondence audits. It appears in the Jan-Feb 2008 issue of EAJournal. | |
| 29 February 2008 | |
| Don't even bother messing with the stat. notice. The safe/smart play is to simply file a Petition and wait for Appeals to contact you. Anything short of this risks blowing the 90 days and getting assessed. | |
| 29 February 2008 | |
| The Taxpayer Advocate is unlikely to help you. They cannot extend the 90 days. Your dad is wrong. Probably from Collections.
It is really difficult to understand your question because of your economy with words. The examiner issues a report, the manager approves it. | |
| 29 February 2008 | |
| His statement was not with regards to extending the 90 day letter as much as getting the service off center. He suggested the same thing, file the TCP, which I'm already preparing.
Irsfixer, my last question was a decent into paranoia. I must have only been using 2 of my three brain cells. thanks all for your help | |
| 29 February 2008 | |
| Unless you're an attorney I would caution you about personally preparing the Petition. | |
| 29 February 2008 | |
| Dingodile:
You are correct. I got a little ahead of myself. | |
