getting back to audit or appeal level

[Muse]

Client was sent audit notice during covid and did not receive the notice prior to IRS concluding the audit and sending the 90 day letter. How do we get back to audit or even to appeal?

[BobKamman]

Have your 90 days expired on the Notice of Deficiency?

[Muse]

HI, thanks for getting back to me. No they expire next week. I thought I should file the petition just to keep options open but am not sure how to proceed from there.

[Just-Lisa-Now-]

Call the Practitioner Priority Service phone number and see if they can give you an extension and tell you how to proceed from here.  Get a 2848 from your client before calling.

[Muse]

there is no extension on a Tax Court Petition.

[BobKamman]

Yes, file the petition.  If you are not enrolled to practice in Tax Court, your clients will have to sign at as pro per (unrepresented).  Make sure it is mailed using one of the accepted delivery methods.  Post Office with delivery confirmation is good enough; there are some of the private delivery services (FedEx and UPS) that do not qualify for all of their options, usually the faster ones, because they are not on the list that was made up before they were offered.  Date of mailing is what counts, not date of delivery. 

Most petitions shouldn't run more than three or four pages, and shouldn't attach evidence or documents.  They should attach a copy of the Notice of Deficiency, with SSN's marked out.  Try to follow the rules on filing a separate form with SSN's, and a separate form designating where you want the trial.  (They're being conducted online for now, and most cases settle before trial.)  Also, send the $60 filing fee.  

An IRS attorney will file a generic answer but the case will be assigned to an Appeals officer, who may get around to contacting you in six months or so.  It's another six months before a trial date is set.  If you haven't settled with the Appeals officer by then, the IRS attorney will get involved. 

Check on whether your clients qualify for help from a low-income taxpayer clinic, if one is nearby.  

[BobKamman]

NO extensions are allowed on filing Tax Court petitions, and although IRS has a form to request that a Notice of Deficiency be rescinded, they will laugh at you if you bring it up.  At this point, file the petition now and ask for help later.  

[Muse]

Thanks do much. I have filed with the Tax Court previously, just asking to be sent to appeals. That si all we want since we haven't even had a chance to present our documents.

Thanks a lot.

Kristen