Caroline D. Ciraolo participated in a panel titled "Waking Up The Dead: Reopening Those Tax Assessments You Thought Were Final" at the 2017 New England IRS Representation Conference

From overlooked notices to procedural missteps, taxpayers sometimes find themselves with a tax assessment that they should not owe. While paying and suing for a refund is theoretically possible, full payment is not always a practical option.

This panel reviewed techniques for practitioners to reopen and correct these assessments through procedures such as a Collection Due Process Hearing, a request for audit reconsideration, or the filing of a doubt as to liability Offer in Compromise.