Services: Notice of Deficiency
Helping You Prove Your Tax Payment is Sufficient
A Notice of Deficiency is an official written claim from the IRS or other governing body such as the Illinois Department of Revenue. The Notice of Deficiency is a notice that the IRS has determined that you have additional unpaid tax liabilities, including IRS interest and penalties, and that the IRS plans to assess these unpaid taxes.
If the amount is negligible, you may decide to pay the alleged deficiency, therefore resolving your IRS problems. But the IRS is not always right, and the amount of the assessed deficiency on your Notice of Deficiency can be disputed.
If you choose to dispute a Notice of Deficiency, action is required, depending on which governmental agency is making the deficiency claim. If the government agency is the IRS, you can request a conference with an IRS appeals officer if the assessment is the result of an audit.
If your meeting with the appeals officer results in an unsuccessful audit appeal, you can pay the disputed amount and file a claim for refund with the IRS. If the IRS denies your claim, you can file a lawsuit in the federal district court or with the United States Court of Federal Claims. Or, you can file a petition with the United States Tax Court within ninety (90) days of the Notice of Deficiency.
If you decide to challenge an assessment, you will require legal assistance. Patrick T. Sheehan & Associates, Attorneys at Law, P.C. has successfully represented many taxpayers with regards to a Notice of Deficiency since its inception in 1991. We will build upon our past successes securing audit appeals and disputing Notices of Deficiency to continue promoting positive results for our clients.
If you have received a Notice of Deficiency, have been audited but the taxes have not yet been assessed, or recently have been audited and believe that the IRS' audit figures are incorrect and that you should not be subject to a Notice of Deficiency, please call us.
1-877-4-IRS-LAW