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Can I get the IRS or the MDR to change the assessment against me after they have started collection action like levies and liens?

Posted by Tom Regan | Sep 29, 2012 | 0Comments

Yes. For the IRS, the procedure is known as an Audit Reconsideration Request (AR). The IRS has the discretionary authority to abate an assessment of any tax if it is in excess of your's liability. Reasons for an AR include: you did not appear for the audit; you moved and did not receive the correspondence from the IRS; or, you have new documentation to present.

To be eligible for an AR you must have filed a tax return; the assessment must be unpaid or the Service has reversed tax credits that you are disputing; you must know which adjustments you are disputing; and, you must provide additional information not considered during the original examination.

The State of Minnesota has similar authority to abate taxes after an assessment. The state program is called a Courtesy Review (CR). A CR is a request for review of an assessment after the appeal period has expired. The state will consider only new information that is has not previously reviewed. The CR is effective when the taxpayer never took advantage of the audit or appeal to present information and the state's assessment is clearly wrong. When the taxpayer requests the review, the state sends the taxpayer an Application for a Courtesy Review. The taxpayer should follow the instructions from the state and present the best case possible as there is no appeal from a denial of the CR.

Authorities.  IRS Publication 3598 (IRS)

Comment. For information on the Minnesota Courtesy Review, ask the MDR representative who contacts you and explain that you have additional information that was never considered by the Department. He or she will send you the Application for Courtesy Review.

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