LG Brooks, EA, CTRS
The question of when to submit a request concerning a “Managerial Conference” or when to formally “Elevate” a tax matter to the next authoritative level is a question that for most practitioners (unfortunately) have a “high rate of occurrence.” More importantly, knowing when and how to properly “elevate” a case may be crucial to the outcome of the issue.
This presentation is designed to discuss and explain the procedures & recommended process concerning when, how, why & where to “Elevate” a tax case matter, which may include but not limited referrals regarding Collection Division issues, Audit Case Referrals, ACS Contact matters, Appeals Officer disputes and discussions regarding docketed cases with IRS Chief Counsel personnel.
In addition to a discussing the common “managerial referral” type case elevations, practitioners should also be prepared to invoke the IRS’s “Alternative Dispute Resolution” procedures as well as elevating a case to:
- Fast Track Mediation
- Fast Track Settlement
- Taxpayer Advocate Referral
- Treasury Inspector General of Tax Administration (TIGTA) referral, and potentially
- A “Congressional” referral
About LG – LG is the Senior Tax Resolution Consultant at Lawler and Witkowski CPA’s. LG has been in the field of taxation for more than 30 years and has been in practice full time since 1990. LG has represented and consulted on thousands of cases and he specializes in resolving high dollar, complex, tax problems all over the country. LG received a Bachelor of Arts degree from Bishop College at Dallas, Texas in 1977.