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Appeals Policy Statement P-8-1

This information is intended as technical information of use to consultants and individuals doing research. The new IRS Hotline for any Appeals tax matter is 1-877-457-5055, whenever you need assistance with an Appeals tax matter.
Pursuant to the Internal Revenue Service Restructuring and Reform Act of 1998, P.L. 105-206, and Treasury Directive 63-01, this Policy Statement reaffirms the principles of the Appeals administrative dispute resolution process. Since 1927, when the Internal Revenue Service established an administrative appeal to resolve tax disputes without litigation, taxpayers and Appeals have reached mutual agreement in the vast majority of disputed cases. As the Service shifts toward becoming a more customer-oriented agency, the Internal Revenue Service's commitment to the Appeals administrative dispute resolution process is reaffirmed by the following principles: Taxpayers are generally entitled to appeal many disputes arising under the Internal Revenue Code, regulations and procedures. They are also entitled to an explanation of the Appeals process, and to have a timely conference and resolution of their dispute. Local Appeals offices are separate from and independent of the IRS office that proposed the adjustment. Issues should be fully developed by compliance functions before an administrative appeal. The Appeals Office is the only level of appeal within the IRS, and generally is the principal administrative function that exercises settlement authority to resolve tax disputes for cases that are not docketed in the U.S. Tax Court. Revenue Procedure 87-24 or subsequent procedure, describes when cases docketed in the U.S. Tax Court are referred by District Counsel to Appeals for consideration of settlement. The National Director of Appeals, as the administrative dispute resolution specialist in tax matters for the Commissioner, has line authority over the Appeals field operations throughout the United States. The Service supports the development and use of alternative dispute resolution techniques by Appeals to create an administrative forum, independent of compliance functions, to efficiently prevent or resolve disputes. Appeals is encouraged to survey its customers and expand alternative dispute resolution techniques test programs to enhance taxpayer service. The Service commits to tend to your concerns; be courteous and professional; be responsive (and allow you the time you need to respond to any requests for information); be fair and impartial. You can bring an attorney with you to support your position. If you plan to have your attorney represent you, the IRS requires a copy of a completed power of attorney Form 2848. If you provide significant new information on a major issue, the IRS will generally ask the examiner for their opinion in writing and share their comments with you. When there is a need for further clarification from the examiner, we may contact or invite you to participate in a conference call or a meeting with them.

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Brought to you by Alvin S. Brown, Esq., attorney at law, former Supervisory Manager and Tax Attorney-Advisor, Internal Revenue Service, Office of Chief Counsel, Internal Revenue Service.

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