en   An official website of the U.S. Govt
Popular search terms:
Published:   |   Last Updated: January 30, 2025

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

Objective 15

Background

This objective carried over from Fiscal Year 2024.

Highlights

1
1.

Status

2
2.

Expected Completion Date

09/30/2025

3
3.

Activities

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.

4
4.

Actions Completed

1st Quarter

” 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.”

5
5.

Next Steps

TAS will continue to identify case examples for the Office of Appeals to review.

en English