The Internal Revenue Service (IRS) will once again conduct in-person conferences for field office appeals if requested by a taxpayer.
This change in policy was announced by Andrew Keyso Jr., acting deputy chief of IRS Appeals at the recent American Bar Association tax section meeting in Austin, Texas and reported by Sony Kassam in Bloomberg BNA’s Daily Tax Report®.
Just last year in August 2016, the IRS changed its Internal Revenue Manual (IRM) making telephone conferences the default method in Appeals. In announcing the change Kayso said “Do you want an in-person conference? If so, you’ll get it.”
Kayso said adjustments and workforce realignment was needed before in-person conferences could be offered for campus cases. Campus cases, primarily underreporter cases, correspondence exam cases and penalty appeals cases, will continue to be conducted by telephone conference.
About IRS Appeals
Taxpayers who have recently been through an IRS audit with complicated tax issues, or are facing an audit, should know that the exam is only the first step in resolving tax problems. Most complicated tax issues are not resolved during an audit. They are resolved in IRS Appeals or in Tax Court.
After the IRS issues a final notice in a tax controversy case, taxpayers may dispute the IRS findings in Tax Court or the IRS Office of Appeals. IRS Appeals is an independent agency who’s stated mission is
To resolve tax controversies, without litigation, on a basis which is fair and impartial to both the Government and the taxpayer in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency of the Service. https://www.irs.gov/ compliance/appeals
All of McMahon & Associates’ senior tax attorneys and registered agents have either worked in or with the IRS Appeals Office during their tenure at the IRS. Our understanding of the rules and procedures of the IRS Appeals Office enables us to achieve the best possible settlement offer from IRS before deciding if litigation is necessary.
If you have a complicated tax problem, please contact McMahon & Associates to see if an appeal is the best option for you.