Advocate for improvements and increased independence within the Independent Office of Appeals

Activity 1: TAS Appeals liaisons will hold a meeting with Appeals to advocate for providing taxpayers with the ACMs whenever they are drafted and inviting taxpayers to post-settlement conferences, even if in the capacity of an observer.

Activity 2: TAS Appeals liaisons will hold a meeting with Appeals to reiterate to Appeals the negative impact on independence of including Counsel and Compliance in Appeals conferences without taxpayer consent.

TAS has provided the IRS Office of Appeals with case examples for review to determine if the guidance in Internal Revenue Manual 8.1.1.6.4(2) requires clarity, if previous responses are an anomaly, or if the Office of Appeals requires additional training. TAS will discuss next steps at the combined Appeals and TAS Technical Meeting.

Activity number 2 is closed, Congress is considering legislation that would require taxpayer consent to allow the participation of non-Appeals personnel in conferences.”

TAS continues to advocate for the IRS Independent Office of Appeals to provide taxpayers with a copy of their Appeals Case Memorandum (ACM) when requested. TAS has provided Appeals with case examples for review to determine if the guidance in Internal Revenue Manual 8.1.1.6.4(2) requires clarity, if previous responses are an anomaly, or if Appeals requires additional training. TAS discussed next steps at the combined Appeals and TAS Technical meeting and at the TAS Appeals Advisory Board meeting. Appeals has committed to providing a thorough response to TAS’s ACM inquiries at the next TAS Appeals Advisory Board meeting, which is scheduled to happen during the third quarter of Fiscal Year 2025.

TAS Systemic Advocacy was able to get Appeals reassurance that they are committed to re-emphasizing to its staff the existing policy, aligned with IRM 8.1.1.6.4, Requests for Appeals to Produce Records, that taxpayers may informally request a copy of their Appeals Case Memoranda (ACM). This action underscores that ACMs are not exempt from disclosure and supports TAS’s commitment to ensuring transparency in the Appeals process.

TAS Systemic Advocacy confirmed that Appeals issued guidance to its staff re-emphasizing the existing procedures for responding to document requests including Appeals Case Memorandums (ACMs) as outlined in IRM 8.1.1.6.4, Request for Appeals to Produce Records. This action underscores that ACMs are not exempt from disclosure and supports TAS’s commitment to ensuring transparency in the Appeals process. An NTA Blog continued to raise awareness and advocate for promoting greater openness and accountability in the Appeals process. Recommend closing this activity as completed.