In case of doubt, the IRS has to prove access of the administrative act. The opposition period starts for once not to run when the tax bill contains no information on legal remedies. The information is inaccurate, or under a year period from notification of the administrative act applies to the opposition. (c) appeal decision the Authority obtained the out-of-court redress procedures, you can fully review the own legal opinion. The Authority grants the appeal, the taxpayer receives a new tax bill. Otherwise, the authority rejects the opposition. It must justify the rejection in writing and attached a Rechtshelfsbelehrung to the grounds. The administrative act to the detriment of the objector can be changed by the decision on the opposition.
However, the taxpayer must then first be warned and be given him the opportunity to express themselves. In this case, the taxable person has the possibility to withdraw the objection. Basically, the enforcement of the tax assessment notice is not affected by the appeal. That is the amount of tax due must be paid anyway. However, the taxpayer can request the suspension of enforcement if serious doubts as to the legality of taxing or enforcement for the people affected would be unbewilligt.
2. fiscal court proceedings a) proceedings against the decision of the tax authority can the taxable action charge. The fiscal court proceedings is regulated in the financial court order. The country financial courts; shall first in appeal proceedings the Bundesfinanzhof headquartered in Munich. The Finance Court, in whose district the investment tax office is located is jurisdiction. The taxpayer can change an administrative act by a legal challenge or the conviction to adopt one petition rejected or failure Management Act (action of the commitment). To the existence or non-existence of a particular legal relationship, or the annulment of an administrative act be clarified, the person concerned must raise a declaratory action.