The IRS Office of Appeals, in a Nov. 28 memorandum, announced new policies that would make it easier for taxpayers to obtain an in-person conference with an Appeals officer.
In the memorandum (AP-08-1118-0013
), the Appeals Office stated that in order to provide taxpayers in IRS campus appeals cases the ability to obtain an in-person conference, the Appeals Office would eliminate “case-assistance procedures” and would make efforts to accommodate a reasonably convenient location for both Appeals personnel and the taxpayer for an in-person conference.
The Appeals Office acknowledged that certain IRS offices cannot accommodate in-person conferences, and in that situation, the case would be transferred to an office that can accommodate such meetings. The procedures outlined in the memorandum, which will be memorialized in Part Eight of the Internal Revenue Manual, apply the same consideration for penalty appeals cases. These cases are generally adjudicated through a telephone conference, but the Appeals Office stated that if an in-person conference is requested, Appeals personnel should follow the new, general rules outlined in IRM Section 126.96.36.199.1.
New Section 188.8.131.52.1 refers to conference practice and states that conferences may be held by telephone, correspondence, in-person and virtually (for example, by WebEx and virtual service delivery). New technologies, when available, may also be used. Face-to-face or in-person conferences should be held in a location reasonably convenient for the taxpayer, the taxpayer’s representative, and Appeals personnel but, in some cases, the taxpayer’s preferred location may not be available. In some cases, managers may approve holding the conference at another site, including at a federal building.
The memorandum also states that in-person conferences will not be offered when a taxpayer is identified as being potentially dangerous, and no IRS Criminal Investigation or Treasury inspector general for Tax Administration protection is available at the meeting; when a taxpayer has not retracted a frivolous, delaying or impeding argument that was included with the hearing request; and for taxpayers who are not eligible for the collection alternative they seek.
Washington National Tax Office
+1 202 521 1513
Washington National Tax Office
+1 202 521 1511
Tax professional standards statement
This content supports Grant Thornton LLP’s marketing of professional services and is not written tax advice directed at the particular facts and circumstances of any person. If you are interested in the topics presented herein, we encourage you to contact us or an independent tax professional to discuss their potential application to your particular situation. Nothing herein shall be construed as imposing a limitation on any person from disclosing the tax treatment or tax structure of any matter addressed herein. To the extent this content may be considered to contain written tax advice, any written advice contained in, forwarded with or attached to this content is not intended by Grant Thornton LLP to be used, and cannot be used, by any person for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code.
The information contained herein is general in nature and is based on authorities that are subject to change. It is not, and should not be construed as, accounting, legal or tax advice provided by Grant Thornton LLP to the reader. This material may not be applicable to, or suitable for, the reader’s specific circumstances or needs and may require consideration of tax and nontax factors not described herein. Contact Grant Thornton LLP or other tax professionals prior to taking any action based upon this information. Changes in tax laws or other factors could affect, on a prospective or retroactive basis, the information contained herein; Grant Thornton LLP assumes no obligation to inform the reader of any such changes. All references to “Section,” “Sec.,” or “§” refer to the Internal Revenue Code of 1986, as amended.