In dealing with the Internal Revenue Service and especially with the South Carolina Department of Revenue, it is very uncommon to achieve all of the desired outcomes during the audit phase of a case. There are many reasons for this, including the inability of the auditor or examiner to take "hazards of litigation" into consideration during the audit phase. Sometimes the auditor or examiner has spent a considerable amount of time building a case against a taxpayer and refuses to concede an issue or issues. This is so even when the taxpayer or his representative has presented a persuasive argument to do so. Additional disagreements may occur between the auditor or examiner and the taxpayer or her representative over interpretations of the tax laws. For these reasons and others, it is often necessary for the taxpayer or his representative to formally disagree with the auditor or examiner and move the case on to the appeals function of the IRS or the SC Department of Revenue.

The Appeals function is primarily geared toward resolving disagreements about particular legal issues and generally provides the taxpayer with a review of the important issues by a government tax attorney. Many cases are settled on favorable terms to both the government and the taxpayer during the appeals process. The entire process is designed to avoid, where possible, expensive court proceedings or litigation. Even in cases where litigation is not avoidable, the appeals procedure can assist in resolving secondary issues and in identifying specific issues for litigation, thus saving time in court.

If you or your business has been through an audit or examination by the IRS or the SC Department of Revenue and you are not satisfied with the results, do not give up until you have been though the Appeals process. There is a specific time period in which you must request Appeals to review your case, so do not delay. Please contact the South Carolina tax controversy attorney at Turner-Vaught Law Firm, LLC today at (843) 839-2580 or contact us online for a consultation on your case.