Back Taxes in Utah? Consider the IRS Office of Appeals

Appeals vs. Tax Court

Thousands of thousands of taxpayers choose to dispute their back taxes in Utah every year rather than go to Tax Court.  The IRS Office of Appeals  is independent from the IRS examination department and its purpose is to resolve tax disputes in a fair, impartial manner for tax payers.  For more information, see IRS Appeals.

The IRS Office of Appeals Process

The tax lawyers at PEARSON BUTLER Law can help you through the appeals process and help you understand your rights. If the IRS has chosen to audit your tax return and says you owe back taxes in Utah, you may disagree with the proposed changes to your tax return as well as their collection efforts.  Our tax attorneys can assess your case and help you determine whether to appeal any audit adjustments, penalties, liens, levies, and offers in compromise.  We can also help you request a conference with a Settlement Officer or IRS Office of Appeals and prepare for your Appeals conference.

Receiving a 30-Day Letter

After your closing conference, you will receive a package from the IRS with a “30-day letter” that notifies you of your right to appeal the proposed changes, a waiver form for the agreement, and the examiner’s report that explains any proposed changes to your tax liability.  If you fail to respond to the 30-day letter, or fail to reach an agreement with the Appeals Officer, you will receive a “90-day letter” which is a Notice of Deficiency.

Writing a Protest Letter

In the event you disagree with the 30-day letter’s proposed changes, the tax attorney team at PEARSON BUTLER Law can help you assess whether to send a Protest Letter to the IRS.  We would draft the Protest Letter based on your individual needs and situation.

Negotiating a Settlement with the IRS Office of Appeals

An IRS Appeals Officer has some discretion in assessing whether to accept or deny a settlement offer from a taxpayer. The Appeals Officer will weigh the risk of litigation versus the merits of the taxpayer’s legal position.  The tax lawyer team at PEARSON BUTLER Law help with advocating and negotiating on behalf of our clients.


PEARSON BUTLER Law offers IRS and state tax assistant in a variety of areas:

Contact a Tax Lawyer Today

If you or a loved one has received communication from the IRS or other taxing agencies regarding back taxes in Utah, contact a criminal tax attorney at PEARSON BUTLER Law now.  Call (801) 495-4104 for a free initial consultation.

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