I have been doing battle with a local RO Revenue Officer for more than 2 years. He has never been honest, or forthwith with information that I have requested, and he has outright refused to release information that will lay credence to prove that I am correct. They have made threats to take my business, etc. even though I have paid more than they've requested in our payment agreement. I have placed my request in writing, and now they commenced an audit. I know that my business is clean, but I am frustrated with their bravado and their intentional withholding of pertinent information that will prove that I am right and they are wrong. What is the best way to sue them?
You may be able to sue the IRS, but doing so will be quite difficult. You might also be able to obtain a restraining order against the IRS for their harrassment, but such depends on your state's laws (again, you are likely facing an uphill battle). In any case, you should consider having a attorney review the matter to determine whether any of the RO's behavior is actionable. A better route is likely to work with a tax attorney for your the IRS collections and audit. Such an attorney could ultimately provide the most relief (by minimizing any taxes, penalties, interest, monthly payments . . . and by finding a remedy that get the RO off of your back).
Andrew J Wyman
Usually it is the IRS who seeks information from the taxpayer. Later, in order to get money from the IRS for taking an unreasonable position, it is the taxpayer who must have been shown to cooperate.
Under FOIA, the goverment must give you everything that's relevant.
I don't know what sort of informaition you could mean. The taxpayer has all the info about his business and what he paid.
Remember the Tax Court may be looking at all of this in the future. Use a tax attorney take his advice.
You need to start planning for Tax Court NOW.
Curt Harrington Patent & Tax Law Attorney Certified Tax Specialist by the California Board of Legal Specialization PATENTAX.COM This communication is general information and not legal advice, and does not create an attorney-client relationship. This communication should not be relied upon as any type of legal advice. Please note that no attorney-client relationship exists between the sender and the recipient of this message in the absence of either (1) a signed fee contract and (2) remission of an agreed-upon retainer. Absent such an agreement and retainer, I am not engaged by you as an attorney, nor is any other member of my law firm.
You need representation now! And, if you have had representation, you need to consult with someone who regularly represents individuals before the IRS. If you are working with a Revenue Officer, then you likely owe money to the IRS and need to get into some sort of payment plan. Working on such a matter for two years makes no sense. You have the ability to speak to managers up the chain of command, the Office of Appeals, and the Taxpayer Advocate. If you have a payment agreement, they have to honor it. If you need information from the IRS, you need to file a FOIA claim. You shouldn't be thinking about suing the IRS, you should be thinking about resolving your problem. No single employe of the IRS can make you do anything!
Our office would be glad to consult with you to chat about your options and to advise you. I am admitted to NY and regularly reprsent clients there.
Marty Davidoff, email@example.com, 732-274-1600. This answer is provided for general information only. You should seek advice from an attorney or tax professional.