What to do IF you do not agree with an IRS Examiner - John R. Dundon II, Enrolled Agent
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What to do IF you do not agree with an IRS Examiner

What to do IF you do not agree with an IRS Examiner

If you do not agree with the proposed changes of your assigned examiner, you tell this to the examiner by saying or writing  ‘I do not agree with your changes.’.  The first thing the examiner must do is explain to you your appeal rights.  If he/she doesn’t you ask for a supervisor.

It is in my opinion ALWAYS best for the taxpayer to have an examine take place in an IRS office for many reasons most important of which is you can request an immediate meeting with the IRS examiner’s supervisor if you disagree with the assigned examiner.  It’s a well know and little used negotiating strategy I like to call ‘throwing down’ as in the gloves come off….. The key is to behave professional in the process.

I hate to say it but it makes it much easier to reach an agreement.

If an agreement is reached, your case will be closed.  IT IS IN THE BEST INTEREST OF BOTH THE TAX PAYER AND THE GOVERNMENT TO CLOSE CASE FILES EFFICIENTLY….which usually seems to involve in my experience the here and now and the you and me in this room…

If the amount due for the tax period in question is less than $25,000 and there are no court petitions filed on the matter in tax court or otherwise you should consider fast track mediation.



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