The IRS denied my penalty relief request. Is Appeals actually the next step, or do I need a completely different type of filing now?
The denial letter is what rattled me because it felt final at first glance. But after reading more carefully, I realized the denial of relief might simply be the point where an appeal becomes available rather than the end of the administrative road. I still do not want to assume that, though, because penalty procedure is exactly where founders misread sequencing.
What I want to know is how to think about the file after a denial. If Appeals reviews penalties only after an IRS employee has already denied relief, then I need to make sure the next submission improves the record instead of just resending the same material in a new envelope.
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