When the IRS or California's Franchise Tax Board says you owe more than your return showed, you generally have the right to disagree, but each right comes with a deadline. A tax attorney in Pleasanton, CA can read the notice, identify the stage the dispute has reached, and explain how it can be contested before it becomes final.
If a notice gives a response date, that date is the first thing to protect. Call (415) 754-0115 to schedule a free consultation, or use the contact page, so the deadline can be checked before it passes.
Disputing the amount versus facing collection
Tax problems fall into two broad groups, and the tools differ. In a dispute over the amount, an agency is proposing to change your return, and the figure itself can be challenged. In a collection case, the tax has already been assessed, and the question becomes how it gets paid, through options such as an installment agreement or a hardship status. This page focuses on the first group, where the deadlines are short and the rights are easiest to lose. If a balance is already final, our guide to IRS tax debt relief options covers the collection side.
How an IRS dispute moves from notice to appeal
A federal dispute usually travels through a predictable set of stages, and knowing which one you are in shows what can still be done.
The opening notice or audit
Many disputes begin with an automated notice such as a CP2000, which proposes changes when income reported by employers, banks, or brokers does not match the return. That is not a formal audit, but it carries a response date. Other cases start as an examination, conducted by mail, at an IRS office, or at a home or place of business. Our explainer on responding to a CP2000 walks through the automated version.
The 30-day letter and the Office of Appeals
When an examination ends in proposed changes the taxpayer does not accept, the IRS generally sends its report with a letter allowing 30 days to agree or to request review by the IRS Independent Office of Appeals, which operates separately from the examiner. Appeals can weigh the hazards of litigation, something an examiner does not do. If the 30-day letter goes unanswered, the case generally moves straight to the next stage. Our overview of the IRS audit appeals process explains what a protest involves.
The notice of deficiency and Tax Court
If the disagreement is not resolved, the IRS issues a statutory notice of deficiency, often called the 90-day letter. A petition filed with the U.S. Tax Court within that window allows the amount to be contested before it is paid. Our guide to a Tax Court petition after a notice of deficiency covers the mechanics.
Why the 90-day deadline is different
The 90-day period is set by statute, the notice itself states the last day to file, and the IRS cannot extend it. If it passes without a petition, the tax can be assessed and collection can follow, and challenging the amount afterward generally means paying first and then seeking a refund.
How a California FTB dispute works
The state runs a separate process. The FTB proposes changes through a Notice of Proposed Assessment, and a written protest generally must be filed within 60 days of the notice date. If the protest does not resolve the matter, the FTB issues a Notice of Action, which can be appealed to California's Office of Tax Appeals, generally within 30 days. A federal change can also flow to the state: when the IRS adjusts a federal return, California generally requires the change to be reported, and the FTB may follow with its own assessment.
What a tax attorney in Pleasanton, CA brings to a dispute
The work is to read exactly what the agency is proposing, separate the items that have support from the ones that do not, and frame a response that answers what was asked without widening the review. With a signed power of attorney, an attorney can speak with the IRS or the FTB directly, attend meetings, and prepare protests and appeals. Just as important is advice on the route itself: whether a matter is better resolved at the examination level, in Appeals, or in Tax Court depends on the facts, and an attorney can review your situation and explain the trade-offs.
Where the firm fits in
The Somal Law Firm is a boutique practice led by Bob Somal, Esq., based at 4000 Pimlico Drive in Pleasanton. Its tax law practice covers IRS disputes and dispute resolution, tax audits, and appeals, and the firm offers a free consultation.
What to have ready
A first conversation moves faster with every notice received, the return being questioned, the records behind the items the agency is challenging, and any letters already exchanged. If some years are unfiled, that is worth raising at the start, because it can affect which options are available. Nothing has to be perfectly organized; the notice dates alone usually show how much time remains.
Frequently asked questions
Do I have to pay before disputing an IRS bill?
Not always. A timely Tax Court petition generally allows a proposed deficiency to be contested before payment. Other routes, such as a refund claim, typically require paying first, which is why the 90-day deadline matters so much.
Is a CP2000 notice an audit?
Not formally. It is an automated proposal based on mismatched information returns, but it carries a response deadline, and if it goes unanswered the proposed tax can be assessed.
What happens if a proposed assessment is ignored?
At either agency, an unanswered proposal can become a final assessment, and the matter then moves into collection. A timely response preserves the right to disagree before that happens.
A tax dispute is easier to face with the deadlines in view. Call (415) 754-0115 to schedule your free consultation with a tax attorney in Pleasanton, CA, or use the contact page as a backup. We will read the notice with you, confirm which stage the dispute has reached, and explain the routes still open for contesting it.
Attorney Advertising. This article is general legal information for Bay Area residents, not legal advice, and does not create an attorney–client relationship. Every situation is different — please consult a licensed attorney about your specific circumstances.