Question

The taxpayer is non-cooperative during the examination of his Form 1040. The case ultimately goes to the Appeals Office at which point the taxpayer contends that she will provide additional new information to the Appeals Officer. Is the Appeals Officer likely to consider this information?

Answer 1

The Appeals Officer has to consider New information provided by the client only under the following circumstances:

1. Where the Assessing Officer has refused to admit evidence which ought to have been admitted.

2.  Where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to be produced by the Assessing Officer.

3.  Where the appellant was prevented by sufficient cause from producing any evidence before the Assessing Officer which is relevant to any ground of appeal.

4.  Where the Assessing Officer has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.

If any of the above (any one) conditions satisfied, additional information can be considered by the appeals officer.