IRS' new-look Appeals Division begins work

Group re-organized into headquarters and three operating units

As part of its reorganization, the Internal Revenue Service (IRS) has announced a redesigned Appeals Division. The new Appeals Division will strive for enhanced customer service through faster case resolution and a variety of initiatives designed to accommodate taxpayer needs.

The Appeals Division plays an important role in protecting taxpayer rights by having authority to settle disputes between taxpayers and operating divisions within the IRS. This Division provides the final administrative opportunity to resolve the matter before going to court. Typically, Appeals reaches agreement with taxpayers on 90 percent of its cases. Last year, Appeals received over 58,000 new cases.

The Appeals Division has reorganized its staffing into a headquarters and three operating units that align with the larger IRS operating divisions. Appeals Headquarters is responsible for addressing Appeals' strategic needs while the operating units will focus on providing service to different segments of taxpayers.

The three operating units are:

• Appeals Large- and Mid-sized Operating Unit;
  
• Appeals Small Business/Self-employed Operating Unit; and
  
• Appeals Wage and Investment Operating Unit.

"This will allow us to better focus our resources on providing top quality service to our customers," said Daniel L. Black, Jr., National Chief of Appeals. Mr. Black noted that two areas of particular interest are reducing the time span of the Appeals process and improving taxpayer awareness of the appeals rights and processes.

For more information, visit the Appeals Division web site at http://www.irs/gov/prod/ind_info/appeals.

Division outlines its mission
The site includes a section entitled "Appeals Expectations – Yours and Ours." The mission of the Appeals Division is to resolve tax disputes without litigation, and be fair and impartial to both you and the Government.

An Appeals Officer will review a case's strengths and weaknesses of the issues and give them a fresh look. Appeals Office reviews are conducted in an informal manner, by correspondence, telephone or at a personal conference. Most differences are settled without expensive and time-consuming court trials. Appeals will consider any reason you have for disagreeing, except for moral, religious, political, constitutional, conscientious objection, or similar grounds. The goal is to provide a forum for Division personnel and taxpayers to work together to resolve the tax dispute.

What are taxpayers entitled to?
In general, you are entitled to:

• Appeal disputes arising under the Internal Revenue Code, regulations and procedures
  
• An explanation of the Appeals process
  
• A timely conference and resolution of their dispute

For more detailed information, you should read Appeals Policy Statement P-8-1. You also may download Publication 5 or view this document online.

What is the Appeals Division committed to?
When dealing with taxpayers, the commitments of the Appeals Division are to:

• Explain your appeal rights and the Appeals process;
  
• Listen to your concerns;
  
• Be courteous and professional;
  
• Be responsive (and allow you the time you need to respond to any requests for information); and
  
• Be fair and impartial.

What is expected of the taxpayer?
The Appeals Division asks taxpayers to:

• Listen to an explanation of your appeal rights and the Appeals process;
  
• Provide the Division with a statement as to your understanding of the facts and the law, and a list of all issues that you disagree with and the reason that you disagree;
  
• Provide any additional information or documentation that will be helpful to your case;
  
• Tell the Division what you believe to be an appropriate compromise or concession by the government or yourself;
  
• Let the Division know the best time to contact you; and
  
• Tell the Division the month and date by when you would expect to close your case.

You can represent yourself in Appeals, and you may bring another person with you to support your position. If you want to be represented by someone, the person you choose to represent you must be an attorney, a certified public accountant, or an enrolled agent authorized to practice before the IRS. If you plan to have your representative talk to us without you, we need a copy of a completed power of attorney Form 2848, Power of Attorney and Declaration of Representative.

If you provide significant new information on a major issue, the Division generally asks the examiner for their opinion in writing and that they share their comments with you. When there is a need for further clarification from the examiner, the Division may contact or invite you to participate in a conference call or a meeting with them. The Division recently published guidance about communications between Appeals Officers and IRS employees. For more information about ex parte communications, see Notice 99-50.

If you need assistance at any time, you may contact an Appeals Customer Service Representative at 1-877-457-5055.

Edited by Bob Arguero, Managing Editor, GovCon