If, during or subsequent to an audit, the IRS examiner proposes income adjustments and/or imposes tax penalties with which you do not agree, we are here to defend your rights and appeal the proposed adjustments and tax penalties on your behalf with the IRS Independent Office of Appeals. Engaging our representation in the process of Appeals can considerably improve the likelihood of a favorable outcome and a decrease (and even elimination) of the proposed adjustments and tax penalties.

The mission of the IRS Independent Office of Appeals is to resolve tax controversies, without litigation, on a basis that is fair and impartial. The Office of Appeals has the legal authority to consider settlements of tax controversies, and is responsible for resolving tax disputes without litigation to the maximum extent possible.

We are routinely called upon to protest unagreed proposed adjustments and tax penalties with the Office of Appeals because of our substantial experience, undisputed success and winning track record, consummate knowledge of the tax law and procedures, pragmatic approach, professionalism, and superior writing advocacy skills. Whether the underlying issue is domestic or international, inbound or outbound, virtual or actual, we will position your case in the strongest light possible and vigorously defend your rights.

We have substantial experience in carefully investigating and developing the facts of the case, judiciously distilling the facts to produce convincing legal tax positions and arguments, crafting highly creative and persuasive Protests (as well as Rebuttals to Exam’s positions), evaluating hazards of litigation, settling cases with IRS Appeals officers, and negotiating the terms of Closing Agreements. We also have experience with alternative dispute resolution (ADR) procedures, including requests for technical advice (TA) and technical expedited advice (TEA), as well as Appeals Mediation.

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Illustrative engagements include:

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• Successfully representing a multinational enterprise before the IRS Independent Office of Appeals in connection with proposed transfer pricing adjustments worth millions of dollars. We persuaded the Appeals officer that no adjustments should be made to our client’s income as originally reported and entered into a Closing Agreement with the IRS.
   

• Successfully protesting before the Office of Appeals the imposition of penalties for the failure to timely file a Form 3520 (Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts) to report receipt of certain foreign gifts. We persuaded the Appeals officer to abate the entire penalties amount given the “reasonable cause” for the failure.
   

• ​Successfully representing individual taxpayers in Collection Due Process (CDP) proceedings with the Office of Appeals in connection with filed Notices of Federal Tax Lien.
   

• Successfully representing a U.S. based producer of commodities before the Office of Appeals in connection with proposed disallowance of certain intercompany charges as well as the recharacterization of related-party transactions. We reached a favorable settlement on behalf of our client and negotiated a Closing Agreement with the IRS.
   

• ​Successfully representing a multinational financial institution before the Office of Appeals in connection with proposed adjustments steaming from both domestic and international tax matters. We reached a favorable settlement on behalf of our client and negotiated a Closing Agreement with the IRS.