I’m trying to figure out if there is any recourse if appeals doesn’t respond by 3/12/20, and I think that there is not.
Right. We’re asking the government to pay us here (refund claim), not the other way around (asserted deficiency). So, yes, we are relying on the IRS to respond. And they could, in theory, decide not to. It’s all internal at this point. The only way to make it not internal is to invoke the courts. At which point, the IRS will be forced to respond.
If you file suit, it’s a real, bona fide lawsuit against the U.S. Government. This is unlike the Tax Court, which deals with deficiencies. Although we are the “petitioner” in Tax Court cases, that’s only because we can go to the Tax Court without paying the tax first. In reality, it is the IRS suing us in Tax Court, since they’re the ones saying we owe them. Had we paid the tax first and then sued, that would be refund suit, which is what we have in your case and which is outside the jurisdiction of the Tax Court. In any case, since your suit will be a real one against the U.S. Government, if it gets that far, you’ll be dealing with a DOJ attorney.
I’m basically saying the same thing I said in the second sentence of my Post #9…but with a little more background, just so you have a better appreciation for the process.
I am nervous about this because I have not gone to appeals before
The big thing in my mind is the validity of your research…confidence/assurance that your claim is legit and a winner from a technical standpoint. Knowing you, you have dotted your I’s and crossed your T’s and everything is tight and buttoned-up. If that is the case, there is nothing to be nervous about. Just sit back and wait. If this does get to court, you will have a much clearer picture of the government’s position pretty much immediately. But I think Appeals will get back to you.