Need a little help with IRS resolution

Taxpayer has an unfavorable determination on a donated item. We disagreed and went before the manager at the local IRS office. Manager didn't say a word and it was me, appraiser, auditing agent, and IRS "expert" rehashing the same argument. The take away was "expert" was going to recalculate some things and get back to us.

Taxpayer is fed up and just wants to get this over with NOW, accept the assessment, and move on with life. This has been going on for over a year and he has had a lot of bad stuff happen in his life since the audit has started. High net worth client so he won't miss the money and it will cost more to keep arguing in court than the amount of tax that is due.

IRS representation is not my thing as I have only had to do this maybe twice in 30 years. Can I just email the auditor and state taxpayer will accept the originally proposed adjustment or has that window closed?

Can I just email the auditor and state taxpayer will accept the originally proposed adjustment or has that window closed?

The "window" is still open unless the IRS's "expert" recommends a larger adjustment (smaller deduction). I recommend placing a phone call to the auditor saying that the taxpayer wants to close the case and and will accept the original proposed adjustment.

Thanknyou.

Any regulation to back up that assertion? I believe you bt will probably need to cite it with the agent.

As long as you or the client have not received a subsequent adjustment notice you should be OK.
This is probably covered somewhere in the Internal Revenue Manual.
What have you got to lose by contacting the auditor as suggested?

Nothing to lose. That was my plan all along. I just sent she/her an email.

Let us know what happens.

Well, IRS took the bait and waiting on the paperwork. Thanks for the help all!!