The IRS Office of Appeals has implemented an initiative in which some Appeals team case leaders will hold Appeals conferences with representatives from IRS Compliance Examination teams in attendance. For many years, Appeals Officers have had the discretion to invite IRS Compliance personnel to Appeals conferences. The new initiative will make IRS Compliance personnel attendance routine in certain cases.
In relation to IRS Compliance personnel attendance at IRS Appeals conferences, the IRS released a list of “frequently asked questions” (FAQs). Read the Appeals team cases conferencing initiative FAQs [PDF 102 KB]
According to the FAQs, the initiative relies on taxpayers and Compliance participating in focused joint discussions to identify and, when possible, narrow the factual and legal differences, to assist Appeals Officers in evaluating the hazards of litigation. Among other things, the FAQs make clear that Compliance personnel will not be involved in settlement discussions with the taxpayer (FAQ 3).
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