IRS Appeals Archives - Brotman Law

What is an IRS Taxpayer Advocate?

April 23, 2026May 4, 2022 by Brotman Law

Key Takeaways

Secondly, when you have not received a response to your inquiries, you must have contacted the IRS at least two times before.
In terms of IRS notice problems, you must have responded at least two times to an IRS notice “requesting some IRS action.
The Taxpayer Advocate will not take your case if the problem cannot be solved by the IRS, if your case is under criminal investigation or if you are considered a tax protestor.

The IRS Taxpayer Advocate helps taxpayers resolve problems with the IRS and also recommends changes to help prevent problems in the future. The Taxpayer Advocate handles those issues when the tax problem is causing significant financial difficulty, when you or your business are facing immediate, adverse threat and when you have tried to contact the IRS repeatedly to no avail.

IRS Offer in Compromise: What to Do When They Are Rejected – Part Two

April 23, 2026January 14, 2022 by Brotman Law

IRS Offer in Compromise: What to Do When They Are Rejected – Part One

April 23, 2026January 12, 2022 by Brotman Law

IRS Offer in Compromise Appeals – Introduction

As a refresher to the reader, an IRS offer in compromise is a tax settlement with the IRS where the taxpayer agrees to pay a specified sum and the IRS agrees to compromise on the remaining liability.

Key Takeaways

IRS Offer in Compromise Appeals – Introduction
IRS Offer in Compromise Appeals – First Steps
IRS Offer in Compromise Appeals – Last Chances at the Offer Specialist Level

Many people have seen the various national tax agencies on daytime television offering to settle your tax debt for pennies on the dollar. However, what is left out of their sales pitch is that nearly eighty percent of IRS offer in compromises are rejected for a variety of reasons. This is not entirely a bad thing, but requires some strategic planning on the part of the taxpayer.

Know about Tax Debt before Filing for Bankruptcy

April 23, 2026March 12, 2021 by Brotman Law

Filing for bankruptcy may feel like accidentally stepping off a cliff – it’s not something most people can mentally prepare themselves for in advance.

Key Takeaways

Filing for bankruptcy may feel like accidentally stepping off a cliff – it’s not something most people can mentally prepare themselves for in advance.
When it happens and you find yourself falling, it’s difficult to know if you’ll hit rocks below and suffer permanent damage. Alternately, you could plunge into a lake, bob to the surface and have an easy swim to shore.
Then there are the issues that accompany the decision to file such as tax consequences. The debtor must try to satisfy not just the creditors, but often federal and/or state tax collectors.

Innocent Spouse Relief & Actual Knowledge

April 23, 2026January 15, 2014 by Brotman Law

Innocent Spouse Relief

This is the most commonly known form of relief, which can absolves a taxpayer from liability if their spouse or former spouse either did not report income, made an error in the calculation of income, or misapplied any deductions or credits that they were not entitled to.[1] Innocent Spouse Relief relieves a person of any tax, interest, and penalties associated with the account based on the preceding errors. However, the taxpayers are still held jointly and severally liable for any amounts that are not granted innocent spouse relief. The following requirements must be met in order for innocent spouse relief to be granted.

Key Takeaways

2. There is an understated tax on your return, i.e. the IRS determines that your total tax should be more than the amount that was actually shown on your return.
4. You can show that when you signed the joint return you did not know, and had no reason to know, that the understated tax existed (or the extent to which the understated tax existed (Absence of “Actual Knowledge” or “Reason to Know”).
5. Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. (“Unfairness”).

Theory of IRS Innocent Spouse Relief

April 23, 2026January 15, 2014 by Brotman Law

Because of certain benefits that filing jointly allows, many married taxpayers elect to file joint returns. However, filing a joint return carries the added burden of both parties being liable for the tax due. In addition, under the Internal Revenue Code, married taxpayers who file jointly are each liable for any additions to the tax, penalties, or interest associated with the account.[1] This is a concept in the law known as joint and several liability, meaning that the spouses are responsible for any tax liabilities together (jointly) but can be held responsible for them as individuals (severally).

Key Takeaways

Because of certain benefits that filing jointly allows, many married taxpayers elect to file joint returns. However, filing a joint return carries the added burden of both parties being liable for the tax due.
From a practical standpoint, the IRS does not have the resources to make the determination on its own of who is an innocent spouse.
Courts have supported the IRS policy of targeting either spouse for a balance that is due. Spouses, even if both agree, may not insist that the IRS first try to collect from one spouse before going after the assets of the other.

IRS Innocent Spouse Relief Rules

April 23, 2026December 16, 2013 by Brotman Law

This article discusses the IRS innocent spouse relief rules. When couples file jointly, the law makes both parties responsible for the entire tax liability. Under tax law, this is called joint and several liability,[1] which is defined as two or more persons who share responsibility with respect to the same liability (i.e., event or act).

Key Takeaways

This article discusses the IRS innocent spouse relief rules. When couples file jointly, the law makes both parties responsible for the entire tax liability.
With this in mind, the IRS innocent spouse relief rules include both the time to file and reference collection activities.
The first of the IRS innocent spouse relief rules governing tax liability awareness is determined by the IRS “examining your return and proposing to increase your tax liability” and the second way is the IRS sending you a notice (“Instructions for Form 8857”).

IRS Innocent Spouse Relief Requirements

April 23, 2026December 16, 2013 by Brotman Law

IRS Innocent Spouse Relief Requirements – What is Innocent Spouse Relief?

You and your spouse are jointly responsible for paying federal tax due, interest accrued, and any applicable penalties under the IRS innocent spouse relief requirements. This is especially true if you and your spouse filed a joint return. However, if you believe that your current or former spouse should be solely responsible for a particular item or the underpayment of tax on the joint tax return, then you may be eligible for Innocent Spouse Relief.

Key Takeaways

You and your spouse are jointly responsible for paying federal tax due, interest accrued, and any applicable penalties under the IRS innocent spouse relief requirements. This is especially true if you and your spouse filed a joint return.
Taxpayers that have filed a joint return may qualify for Innocent Spouse Relief if they meet all three conditions as outlined in Publication 971, Innocent Spouse Relief.
Within this context, understated tax refers to the determination of the IRS “that your total tax should be more than the amount that was actually shown on your return” (IRS.gov, “Publication 971,” 8/26/2013).

How to Fight a Wage Levy

April 23, 2026November 14, 2013 by Brotman Law

Fighting a wage levy involves taking the steps necessary to ensure your assets are protected. However, when there is an outstanding tax liability for which you are responsible and when you do not satisfy the debt, the IRS will pursue action that may involve attaching an interest in your paycheck. With this in mind, a wage levy is a legal seizure of property to satisfy a debt. If you do not pay your taxes, the IRS may seize and sell any type of property belonging to you to satisfy the tax liability.

Key Takeaways

Fighting a wage levy involves taking the steps necessary to ensure your assets are protected.
The process for attaching an interest to your wages is three-part.
With all of this in mind, when it comes to wage levies, the most important strategy for avoiding the levy is to pay the taxes owed. When the IRS sends a Notice and Demand for Payment, respond to that notice with a payment.