An IRS Tax Attorney in San Francisco Explains Filing Routes

A CP2000 flags differences between a return and third-party records. It proposes an adjustment but is not an audit or statutory deficiency notice. Compare the figures with the return and corrected forms. Respond to the address listed. A separate examination may require an IRS audit defense review.

CP3219A and other statutory deficiency notices generally allow a Tax Court petition within 90 days after mailing, or 150 days when addressed to a person outside the United States, under IRC § 6213. Check the last filing date. Sending documents to the IRS does not extend it.

An LT11 or Letter 1058 generally allows 30 days from the notice date to request a Collection Due Process (CDP) hearing on Form 12153 under IRC § 6330. Collection alternatives may be raised, but liability challenges are restricted. An equivalent hearing may be requested within one year of the levy notice, generally without judicial review.

An examination letter such as Letter 950 commonly provides 30 days to request administrative review. A protest should identify the disputed adjustments, supporting facts, and legal reasons for disagreement. Send it to the office specified in the letter, not directly to the Tax Court. The IRS Independent Office of Appeals can consider the dispute before litigation.

A timely deficiency petition asks the U.S. Tax Court to review the IRS determination. The petition identifies the contested tax periods, alleged errors, and supporting facts. A taxpayer can continue discussing settlement, but the filing deadline remains separate. The federal tax controversy process also addresses collection disputes.

Under IRC §§ 6511 and 7422, a refund action generally begins with an IRS claim. The claim deadline is usually the later of three years after filing the return or two years after payment, subject to exceptions and refund limits. Income-tax refund suits ordinarily require full payment; some divisible taxes follow different rules. A suit may follow disallowance or six months without a decision. A formal disallowance generally starts a two-year suit period under IRC § 6532(a).

The Tax Court lists the Phillip Burton Federal Building at 450 Golden Gate Avenue as a San Francisco trial location. Petitioners use the DAWSON electronic system or mail petitions to the U.S. Tax Court in Washington, D.C. Electronic documents are generally due by 11:59 p.m. Eastern time on the filing date. A request to hold trial locally does not permit filing at the trial site.

A refund suit may proceed in the Northern District of California if jurisdiction and venue are proper. Under 28 U.S.C. § 1402(a), an individual generally files in the district of residence; corporations follow the statute's separate principal-office or business-location rules. The U.S. Court of Federal Claims is another forum; both require a prior IRS refund claim.

The California Franchise Tax Board generally allows 60 days to protest a Notice of Proposed Assessment and 30 days to appeal a later Notice of Action to the Office of Tax Appeals. Under San Francisco Business and Tax Regulations Code § 6.13-1, the usual redetermination period is 30 days after notice service, but jeopardy determinations have a 15-day period. These are separate from IRS review.

Keep complete notices, filed returns, account transcripts, prior IRS letters, and proof of payment. Match the questioned item to relevant payroll reports, bank statements, contracts, or corrected information returns. Preserve mailing records and electronic filing confirmations. These show both the substance of the dispute and whether a required response was submitted on time.

A company's unpaid withholding taxes may raise a separate question of personal responsibility. IRC § 6672 permits a trust fund recovery penalty against a person who was required to collect, account for, or pay over trust fund taxes and willfully failed to do so. The business tax attorney guide examines responsibility and willfulness.

An eligible attorney can use Form 2848 to act before the IRS for the taxes and periods specified in a signed authorization. That authority does not by itself permit the attorney to appear in Tax Court. Tax Court representation requires separate admission to that court. Reviewing the proposed scope of representation helps distinguish an IRS response from subsequent litigation.