DeWitt Law, PC

Audit Reconsideration is an IRS administrative process to dispute audit results after a final assessment. It is available when the taxpayer did not respond to the audit, moved and missed IRS correspondence, has new information, or disagrees with the assessment, and missed the Tax Court petition deadline.

The firm handles correspondence audits, office audits, field audits, random audits, criminal investigations, and automated underreporter program cases for individuals, small businesses, corporations, and partnerships.

An Offer in Compromise lets qualifying taxpayers settle tax debt for less than the full amount by demonstrating economic hardship. The IRS determines eligibility based on reasonable collection potential, which combines future income and net equity in assets.

The taxpayer should identify the response due date, carefully review the proposed changes, compare them with their own documents such as W-2s and 1099s, and either accept or challenge the proposed changes in writing with supporting documentation.

Innocent Spouse Relief removes tax liability from a taxpayer for a jointly filed return that was understated, when the taxpayer had no knowledge of the understatement, it would be unfair to hold them liable, and no fraudulent property transfer occurred. Equitable Relief is available if Innocent Spouse criteria are not met.

The Trust Fund Recovery Penalty under IRC Section 6672 applies to unpaid payroll taxes. The firm represents clients facing this penalty by filing Collection Due Process requests and negotiating with the IRS to reduce or eliminate the assessment.