Collection Appeals Process

[erchess]

I'm about to file F9423 on behalf of a client and this is my first time. I'd like any pointers and explanations of the process anyone can offer. At issue is how much he should be able to pay on his IA. At this point I'm aware of two specific questions I have. I have nothing new in the way of documentation so should I just refer to what they should still have or should I send it all in again? One sticking point is that they are not wanting to recognize the cost of his medical and other insurance because he does not have cancelled checks due to the fact that he pays through payroll withholding. We have submitted pay stubs. The other major sticking point is that they are not wanting to recognize his child support payments because he and the woman worked things out between themselves without a written document much less a lawyer or a court and because he mostly pays her in cash although he does sometimes write checks directly to the payees for her rent and utilities. The other question I have is how the process works. Is the agent who gets the case going to look at what he has, make his final ruling and that's that or is there at least the possibility that he will write me back asking for clarification or more info or more documentation. (I'm used to the latter situation so if the rules have changed on me I need to know it. To play the game I need to know the rules.) Also, if he does rule against my client where does the taxpayer have to go if unwilling to agree? This is a client who can afford to go to court and says he will not accept defeat unless he loses in Tax Court and the Supreme Court either rules against him or refuses to hear the case.

[taxea]

I'm about to file F9423 on behalf of a client and this is my first time. I'd like any pointers and explanations of the process anyone can offer. At issue is how much he should be able to pay on his IA. At this point I'm aware of two specific questions I have. I have nothing new in the way of documentation so should I just refer to what they should still have or should I send it all in again? One sticking point is that they are not wanting to recognize the cost of his medical and other insurance because he does not have cancelled checks due to the fact that he pays through payroll withholding. We have submitted pay stubs. The other major sticking point is that they are not wanting to recognize his child support payments because he and the woman worked things out between themselves without a written document much less a lawyer or a court and because he mostly pays her in cash although he does sometimes write checks directly to the payees for her rent and utilities. The other question I have is how the process works. Is the agent who gets the case going to look at what he has, make his final ruling and that's that or is there at least the possibility that he will write me back asking for clarification or more info or more documentation. (I'm used to the latter situation so if the rules have changed on me I need to know it. To play the game I need to know the rules.) Also, if he does rule against my client where does the taxpayer have to go if unwilling to agree? This is a client who can afford to go to court and says he will not accept defeat unless he loses in Tax Court and the Supreme Court either rules against him or refuses to hear the case.

When I worked a large, 25K, IA with the IRS we used the same expenses that they allow for an OIC. I suggest you download the IRS OIC Booklet for details.

I purchased the OIC program that ASTPS offers and will go through it at home. It is the only one I could find that was a self-study program.

You didn't say how long they have had the documentation or what it is but I can tell you that they want the most current three months of most docs that they ask for.

You will probably have to get a letter from his employer verifying that they withhold the medical plan payments from his payroll.

He should not pay anything in cash that needs documentation. I don't think they will accept the child support because it is not a required payment and he doesn't have any way of documenting that he is paying it unless you can get a notorized affidavit from the mother of the child, the birth certificate with your client's name on it and a notorized authorization from him as to the agreement they have. I am not say this will be acceptable but it is worth a try.

You asked about the agent that is handling all of this. If you are not satisfied with him you can ask for his supervisor and aftet that the next step is to appeal then go to Tax Advocate for assistance.