Appeals is the only administrative function of the Internal Revenue Service (IRS or Service) with authority to consider settlements of tax controversies and has the primary responsibility to resolve these disputes, without litigation, to the maximum extent possible.

Appeals’ mission is to resolve Federal tax controversies without litigation on a basis which is fair and impartial to both the Government and the taxpayer, promotes a consistent application and interpretation of, and voluntary compliance with, the Federal tax laws, and enhances public confidence in the integrity and efficiency of the IRS. See IRC 7803(e)(3) Purposes and Duties of Office.

Appeals accomplishes this mission by considering protested and Tax Court cases, holding conferences, and negotiating settlements in a manner which ensures Appeals employees act in accordance with the Taxpayer Bill of Rights (TBOR) in every interaction with taxpayers. The TBOR lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with TBOR so they can act in accordance with it. See IRC 7803(a)(3), Execution of Duties in accord with Taxpayers’ Rights. For additional information about the TBOR, see Taxpayer Bill of Rights as published on IRS.gov or Pub 5170 . For additional information on Appeals’ mission, see IRM 8.1.1.2, Accomplishing the Appeals Mission.

Appeals is the IRS’s dispute resolution forum. The Commissioner granted Appeals authority to consider and negotiate settlements of IRS controversies. See Delegation Order 8-8 (Rev. 1) (formerly DO-66, Rev. 15), Authority of Appeals in Protested and Tax Court Cases, in IRM 1.2.2.9.8 and Policy Statement 8-47 (Rev. 1), Consideration to be given to offers of settlement, in IRM 1.2.1.9.6.

The Director of Operations Support (OS) is the executive responsible for designing, developing, delivering, and monitoring short and long range administration policies, programs, strategies, and objectives for the Appeals organization.

Policy, Planning, Quality, and Analysis (PPQ&A) provides trends, data analyses, and detailed summary reports for Appeals.

See Exhibit 8.1.1-1, Common Terms Used in Appeals, for common terms, acronyms, and definitions used in IRM Part 8. Acronyms and terms listed in the exhibit are not included in the tables below.

This table lists commonly used acronyms in this IRM:

This table lists commonly used terms in this IRM:

This IRM is the primary source of guidance for this program. The following provide additional sources of guidance.

Per IRC 7526(c)(6), IRS employees may advise taxpayers of the availability of, and eligibility requirements for, receiving advice and assistance from one or more specific qualified Low-Income Taxpayer Clinics (LITC) and provide information regarding the location of, and contact information for, such clinics. LITC:

In accordance with IRM 25.30.2.3, Statement of Commitment, Appeals will work collaboratively with Taxpayer Advocate Services (TAS) to enhance the taxpayer experience. For additional information, see IRM 25.30.2, Service Level Agreements, Service Level Agreement between the IRS Independent Office of Appeals and the Taxpayer Advocate Service.

IRC 7803(e)(7), enacted by the Taxpayer First Act (TFA), requires Appeals to ensure that "specified taxpayers" with scheduled Appeals conferences are provided access to the nonprivileged portions of their case file regarding the disputed issues (other than documents provided by the taxpayer to the IRS) at least 10 calendar days prior to their conference.

During initial review of the case and prior to contacting taxpayers or representatives to schedule initial conferences, use the table below to determine if the taxpayer meets the definition of a "specified taxpayer" per IRC 7803(e)(7)(C).

If the taxpayer is a "specified taxpayer":

If the taxpayer is not a “specified taxpayer”:

Docketed cases in Appeals’ jurisdiction are generally assigned for consideration to an employee in the Appeals office designated on the docket list.

The general docketed case assignment principle in paragraph (1) above is modified for certain types of cases that are transferred in Appeals to designated offices for assignment to employees who specialize and have expertise in the subject matter. Such case types include the following:

When required, docketed cases containing certain issues are referred through the automated 13381 system to the appropriate ATM for assignment to the Technical Specialist as a team member or a consultant. See IRM 8.7.3, Technical and Procedural Guidelines, Technical Guidance and International Operations Programs, and IRM 8.18.1, Valuation Assistance, Valuation Assistance Procedures. The following issues must be referred to a specialist:

Answering machines and voicemail are frequently used when communicating with taxpayers, representatives, and other IRS employees. These systems are not secure and may not be used to transmit sensitive information, including tax information, except under the provisions of IRC 6103.

Guidelines for leaving information on answering machines/voicemail may be found in IRM 10.5.1.6.7.2, Answering Machine or Voicemail.

Appeals employees must remember to protect tax information when using the fax machine or EEFAX. IRC 6103 provides details on the confidentiality and disclosure rules that must be followed when working with taxpayer return or taxpayer return information.

IRM 10.5.1.6.9.4, Faxing, specifically addresses the use of faxes.

In addition, Appeals employees should be familiar with the provisions of IRM 8.1.6.2, Practice Before Appeals, which details what each Appeals employee must verify before disclosing information of a confidential nature.

Faxed information is not sealed and little protection is guaranteed at the receiving end. To protect confidential tax information, certain precautions must be taken. At a minimum employees should:

The taxpayer must provide "authorization to fax" and "authorization where to fax" prior to transmission. In addition, employees must inform the taxpayer of the potential disclosure risks and document this in the taxpayer’s file. See paragraphs (5) through (7) in IRM 21.1.3.9, Mailing and Faxing Tax Account Information.

If any doubt exists as to the security of the faxed information, employees should mail the information to the taxpayer’s address of record or furnish it to the taxpayer at the Appeals conference.

Secure Messaging provides a secure platform where taxpayers or their representatives can digitally exchange messages and documents with Appeals.

All Appeals managers and technical employees in IR and GS job series 0930, 0110, 1101, 0512, 0526, and 0801 who interact with taxpayers and their representatives must:

Taxpayers and representatives requesting to use secure messaging will visit Welcome to Secure Messaging webpage to authenticate their identity, access secure messaging, and initiate communications with the Appeals employee. You may refer taxpayers to help.id.me for assistance with registration or login issues.

Users will receive a notification email each time they receive a message through Secure Messaging.

Verify the taxpayer’s address. On a joint module, verify the address for each spouse. See the following IDRS commands that might be useful in verifying the taxpayer’s address on Master File:

If the taxpayer provides an address that does not match the address posted on Master File, advise the taxpayer to update their address with the IRS using:

If the case is docketed, also advise the petitioner to update their address with the United States Tax Court. The petitioner can obtain Form 10, Notice of Change of Address, from the Tax Court's website at www.ustaxcourt.gov.

Determine the need to update the taxpayer's address on Master File. Prior to requesting a Master File update, ensure the change is being made as the result of clear and concise notification in accordance with Rev. Proc. 2010-16. This guidance explains how the Service is informed of a change of address. When so informed, update the taxpayer's Master File record to the new address.

Original notices and other written communications are required to be sent to the taxpayer.

The taxpayer may submit a completed Form 2848, Power of Attorney and Declaration of Representative, to authorize one or more eligible individuals to represent the taxpayer before IRS.

The taxpayer must mark the Check if to be sent copies of notices and communications box on Line 2 of Form 2848 , below the representative's name and address, if the taxpayer wants the IRS to routinely send copies of notices and communications to the representative(s) for as long as the notice or correspondence is within the scope of the representation authority of the representative. IRS can send copies of notices and communications to a total of two representatives. If the taxpayer does not check the boxes, the ATE will not routinely send copies of notices and communications. The ATE is not required to send forms, publications, and other related material with the notices unless another IRM section specifically states that such form, publications, and other related material is required to be sent.

Furnish copies of communications received from the taxpayer to the authorized representative if the communications have a direct bearing on the nature of their representation.

In a docketed U. S. Tax Court case, address and send all written communications to the COR, if any. See IRM 8.4.1.9.1, Counsel (or Attorney) of Record in Docketed Cases.

See 26 CFR 601.506 for additional information about Conference and Practice Requirements. Also, see Form 2848, Form 2848 Instructions, and Pub 947, Practice Before the IRS and Power of Attorney.

Form 8821, Tax Information Authorization, allows taxpayers to authorize individuals, corporations, firms, organizations, or partnerships to inspect and/or receive confidential tax information including written communications. It cannot be used to appoint a representative. For more information on Form 8821, see IRM 4.11.55.2.6.2, Form 8821-Tax Information Authorization, or IRM 5.1.23.4.2, Authority Granted to the Authorized Representative, Power Attorney, or Designee.

Section 3201(d) of Restructuring and Reform Act of 1998 (RRA 98) requires that, wherever practicable, any notice relating to a joint return be sent separately to each individual filing the joint return. The phrase "any notice," at a minimum, covers all notices required to be sent by statute. However, some notices not required by statute may be includible if they relate to the collection of the taxpayers’ joint and several liabilities or to any adjustment that may result in the issuance of a statutory notice of deficiency under IRC 6212.

In certain instances, Letter 967, Consent Extending Period of Limitation Transmittal, does not have to be sent separately to joint return taxpayers. The right to refuse, allowed by IRC 6501(c)(4)(B), now included on the Form 872, Consent to Extend the Time to Assess Tax, satisfies the requirements of section 3201(d) when one Letter 967 and one Form 872 are sent to spouses filing jointly as long as Appeals is confident that the spouses live at the same address. To ensure that both spouses receive their rights, Appeals must:

Appeals is not required to send initial contact letters separately to each spouse under section 3201(d) of RRA 98 because the letters do not contain a notice required by statute. However, Appeals is not precluded from sending them separately.

To summarize, the following table presents the actions that must be taken by Appeals when working joint returns:

Section 3705(a) of the Restructuring and Reform Act of 1998 (RRA 98) requires the IRS to include on any manually generated correspondence to a taxpayer or authorized representative the name, telephone number, and unique identifying number of an employee who can be contacted with respect to the correspondence. In the IRS, the unique identifying number is an employee’s 10-digit Smart ID badge number. Manually generated correspondence includes faxes and emails.

All forms of communication generated on APGolf automatically include the employee’s badge number if the employee’s ACDS profile is updated to include the badge number. Employees should update their own ACDS profile to include their badge number. To update your ACDS profile, click on the "PERSONNEL" button from the ACDS top menu, then "Update Profile," then "Badge Number." Enter the 10-digit badge number and click "Submit Update."

Taxpayers have multiple conference options including holding the conference by telephone, via correspondence, in person, using video conferencing software (Microsoft Teams) or virtually, using Virtual Service Delivery (VSD). Appeals may use other technologies as they become available. Generally, conferences are held by phone. However, during the initial contact, discuss the various conference options with the taxpayer or representative, select the best option, and document the selected option in the CAR as appropriate. See IRM 8.6.1.5.5, Video Conferences, and IRM 8.6.1.5.6, Virtual Service Delivery (VSD).

Hold conferences on dates that are reasonably convenient to taxpayers and their representatives. For in-person conferences, attempt to provide the conference in a location that is reasonably convenient for the taxpayer, representative and Appeals. Appeals’ ability to hold an in-person conference in the taxpayer’s preferred location may be limited due to regulatory requirements or resource constraints including the availability of ATEs with subject matter expertise and the level of case inventories at the taxpayer’s preferred location. In certain circumstances, managers may approve holding conferences at other sites, including other federal buildings, when feasible and necessary to provide a conference opportunity. The amount in dispute is generally not a determining factor in approving a conference site.

If your office cannot accommodate in-person conferences and there is no alternate site, offer video conference option. If the taxpayer or representative still prefers an in-person conference, the case will be sent to an Appeals office that does accommodate in-person conferences.

Properly plan and execute an in-depth discussion of the issues to facilitate a resolution during the initial conference hearing. A frank discussion of the facts ordinarily brings a case to a prompt conclusion.

Generally, a taxpayer does not have the right to a conference with an ATE other than the one assigned to their case. In Collection Due Process (CDP) cases, however, where the ATE has had prior involvement, the case must be reassigned. See IRM 8.22.5.4.1, No Prior Involvement.

In cases where the prior involvement rule does not require transfer, the ATM or the Area Director may authorize a change in assignment where the circumstances warrant.

The ATE will refer a taxpayer directly to the ATM to discuss (i) any concern raised by the taxpayer about the ATE, including the ATE's perceived impartiality and/or (ii) a request to have the case reassigned. The request will ordinarily be considered only before the ATE has begun to substantively consider the case. If the taxpayer requests that the case be transferred during the conference/hearing process, refer the request to the ATM.

The ATM will evaluate the taxpayer's request and/or concerns and determine whether the case should be transferred to another ATE. The ATM will communicate the decision directly to the taxpayer or representative.

If a case is in Appeals’ jurisdiction and a valid Form 2848, Power of Attorney and Declaration of Representative, is on file for the period(s) and the type of liability, contact the representative. When sending correspondence, send the original to the taxpayer and also send a copy of all correspondence to the representative. The ATE should document in the CAR. See IRM 8.1.6.2.3, Representatives Qualified to Practice Before Appeals.

IRC 7521(b)(2) requires an officer or employee of the IRS to stop the interview if the taxpayer clearly states, at any time, during any interview (other than an interview initiated by an administrative summons) their wish to consult with an attorney, certified public accountant, enrolled agent, enrolled actuary, or any other person permitted to represent the taxpayer before the IRS. Such officer or employee shall stop the interview regardless of whether the taxpayer may have answered one or more questions.

IRC 7521(c) provides taxpayers with the authority to have a person permitted to represent the taxpayer before the IRS in any interview described in IRC 7521(a), which provides procedures for the recording of “in-person interviews” with any taxpayer, relating to the determination or collection of any tax.

If a representative fails to participate in the Appeals process by failing to respond to the ATE and the ATE determines it is appropriate to “bypass” a representative, the ATE should follow procedures shown in IRM 8.6.1.5.3.3, Bypass of a Representative.

Appeals has the discretion to invite Counsel and/or Compliance to the conference. The prohibition against ex parte communications must not be violated. See Rev. Proc. 2012-18. Appeals may also request that other experts attend conferences.

See other IRM Part 8 sections for participation by IRS employees in cases under the Alternative Dispute Resolution (ADR) Program. This includes IRM 8.26.5.4.7, Participants, that reflects Appeals' discretion to have Counsel, the originating function, or both participate in a Post-Appeals Mediation proceeding for a Non-Collection Case.

Microsoft Teams (Teams) is currently the video conference platform used in Appeals. If the taxpayer or representative doesn’t request a video conference, the ATE have the discretion to offer it based on their judgment and experience. If the taxpayer or representative requests a video conference, the ATE must hold the conference by video.

Although all IRS laptops have Teams installed and are generally equipped with a webcam, internal microphone and speakers, and a headset is provided to each ATE, ensure that all equipment and software are functioning properly before scheduling and holding the conference.

Before starting the video conference, you must establish a professional environment. Here are some helpful hints:

Use CARATS Action code “CF” (Conference with TP or Rep) and SubAction code “VC” (Video Conference) in the CAR to document the video conference held.

Virtual Service Delivery (VSD) employs teleconferencing technology that permits parties to conduct virtual face-to-face conferences from remote locations. VSD technology is installed in a number of IRS locations known as VSD "support" sites, including all six Appeals Campus locations, which Campus ATEs can use to conduct VSD conferences. VSD technology is also installed in a number of "customer-facing" sites, where taxpayers and representatives can go to conduct VSD conferences. Customer-facing VSD sites include:

ATEs will follow these procedures with respect to VSD:

In general, ATEs will follow the above procedures when taxpayers who are represented by LITC with VSD technology request a VSD conference.

Additional information is available on the VSD SharePoint site to further assist the ATEs with their VSD responsibilities. Visit Virtual Service Delivery Resources on Appeals' Collection SharePoint site for detailed instructions.

Some taxpayers, who initially raised frivolous issues, then raise specific relevant issues and are given an in-person recorded conference, try to discuss frivolous issues during the recorded conference.

Attempt to discuss the specific relevant issues. However, if it becomes apparent the taxpayer can no longer be persuaded to discuss only relevant issues, terminate the conference.

IRC 7521(a) authorizes both taxpayers and the IRS to audio record in-person interviews dealing with the determination or collection of taxes. These in-person interviews are initiated by the IRS for the purpose of gathering information regarding a taxpayer's tax liability, income or assets.

IRC 7521(b)(1) requires an officer or employee of the IRS to provide the taxpayer with an explanation of either the audit or collection process (as the case may be) and summary of the taxpayer’s rights under the process, before or at an initial, in-person interview relating to the determination or collection of any tax. Unlike interviews with Collection and Examination, conferences with Appeals are generally not the first or initial interview held with the taxpayer. Therefore, the obligations of section 7521(b)(1) should have already been fulfilled by Collection or Examination prior to the taxpayer requesting a hearing with Appeals. On that basis, IRC 7521(b)(1), does not apply to Appeals.

IRC 7521, provides for audio recordings. Notice 89-51, 1989-1 C.B. 691 contains guidance for allowing the taxpayer to audio record any in-person interview relating to the determination or collection of any tax as long as there is a 10-day advance notification.

Although the IRS previously determined the provision was not mandatory for Appeals because Appeals conferences are not taxpayer "interviews," the Tax Court found that under IRC 7521 a taxpayer must be permitted to make an audio recording of an in-person IRC 6330 hearing. See Keene v. Commissioner, 121 T.C. 8 (2003).

Follow the provisions in Notice 89-51, 1989-1 C.B. 691, or its successor, when allowing recordings in cases within Appeals’ jurisdiction. Audio recordings are allowed on all types of cases that have in-person conferences on issues that are not deemed frivolous. In these cases, taxpayers must follow the requirements of IRC 7521. They must give ten (10) days advance notice of their intent to audio record, and provide their own recording equipment. Appeals also makes an audio recording of the conference with IRS equipment.

Allow stenographic recordings by court reporters if all the following conditions are met:

The stenographer must have one of the following credentials to be allowed to make a stenographic recording in Appeals.

Appeals audio records any conference stenographically recorded by the taxpayer and requests a copy of the stenographer’s record. If Appeals determines the costs of obtaining the stenographic record are too high, a copy of the record is not secured.

The Appeals webpage contains helpful information on audio conference procedures, including how to identify yourself and participants on the recording. Also, see IRM 8.6.1.6.3, Procedures for Audio Recordings.

Video recordings are not allowed.

Procedures in Notice 89-51, 1989-1 C.B. 69 require ten (10) calendar days advance notice before a conference is recorded. If the taxpayer does not give the required ten-day notice, Appeals may, using its discretion and availability of IRS recording equipment, conduct the conference as scheduled, or set a new date.

Inform the ATM about these recording situations. Two Appeals employees must be present at recordings where frivolous/constitutional, et al., arguments have previously been presented.

At the outset of the recording, the ATE conducting the conference identifies himself or herself and states the following information:

All participants, including the ATE, must personally identify themselves and consent to the making of an audio recording. If an additional participant arrives or a participant leaves, verbally state this on the tape.

When written records are presented or discussed during the proceeding, describe them in sufficient detail to permit identification when compared to other documents in the case file. If more than one tape is necessary to record the conference, each subsequent tape must be identified by giving the case name and date.

State on the tape when the conference or recording session ends. Retain Appeals tapes in the case file.

Process any payments or costs for copies of Appeals tapes given to taxpayers, per the provisions of Notice 89-51, 1989-1 C.B. 691.

The restrictions on raising a new issue (Policy Statement 8–2) or reopening a closed case (Policy Statement 8-3) do not apply to new issues:

A new issue is a matter not raised during Compliance's consideration. Any issue not raised by Compliance in the report (e.g., 30-Day Letter) or rebuttal and disputed by the taxpayer is a new issue.

A new theory or alternative argument is not a new issue. See paragraph (3) of IRM 8.6.1.7.2, General Guidelines.

Appeals will not raise new issues and will focus dispute resolution efforts on resolving the points of disagreement identified by the parties. The Appeals process is not a continuation or an extension of the examination process.

Appeals will attempt to settle a case on factual hazards when the case submitted by Compliance is not fully developed and the taxpayer has presented no new information or evidence.

In resolving disputes, Appeals may consider new theories and/or alternative legal arguments that support the parties' positions when evaluating the hazards of litigation in a case. However, the ATE will not develop evidence that is not in the case file to support the new theory or argument.

The discussion of new or additional cases (or other authorities, e.g., revenue rulings or revenue procedures) that supports a theory or argument previously presented does not constitute consideration of a new issue.

In docketed cases, the ATE will consider a new issue affirmatively raised by the government in pleadings and may consider any new evidence developed by Compliance or Counsel to support the government's position on the new issue. The ATE’s consideration of a new issue in a docketed case will take into account that the government has the burden of proof. See IRM 8.4.1.9.3, New Issues in Docketed Cases.

The burden of proof is on the government when it raises a new (affirmative) issue in a docketed case.

Appeals gives full, fair, and impartial consideration to the merits of each new issue a taxpayer raises once the originating function has had an opportunity to examine the issue.

If the taxpayer raises a relevant new issue and there will be less than 210 days remaining on the statute of limitations when the originating function receives the case, solicit a consent to extend the statute of limitations. If the taxpayer will not sign a consent, follow the procedures in IRM 8.21.3.2.3.1, Protecting Statutes, General Guidelines, to protect the statute.

If the taxpayer raises a new issue and there will be at least 210 days remaining on the statute of limitations when the originating function receives the case, follow the procedures in IRM 8.6.1.7.7, Jurisdiction Released, to return the case.

For LB&I source cases, see IRM 8.7.11.6.3, Returning a Case to LB&I.

If a taxpayer repeatedly raises a new issue as a delay tactic, refer to IRM 8.6.1.7.5, Taxpayer Provides New Information.

For estate cases, see IRM 8.7.4.3, Estate Tax Cases Worked in Appeals.

New information or new evidence is any item or document related to a disputed issue that the taxpayer did not previously share with the examiner, and in the judgment of the ATE, merits additional analysis or investigative action by Examination.

If the case is IRS Campus-sourced (including claims, PENAPs, International penalties, and International Individual Compliance (IIC) - Tax Examiner cases as identified on Form 3198), determine if it meets the exception after receiving all new information. If the case meets the exception, review the new information and proceed with normal consideration. If the case does not meet the exception, go on to paragraph (3).
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If the taxpayer provides new information or evidence and there will be less than 210 days remaining on the statute of limitations when the originating function receives the case, solicit a consent to extend the statute of limitations. If the taxpayer will not sign a consent, inform the taxpayer that you cannot consider the new information because the originating function has not had an opportunity to review it. Proceed with normal consideration of the case. If you cannot reach settlement, follow the procedures in IRM 8.21.3.2.3.1, Protecting Statutes, General Guidelines, to protect the statute.

If the taxpayer provides new information or new evidence and there will be at least 210 days remaining on the statute of limitations when the originating function will receive the case, consider the following conditions before releasing jurisdiction:

For information received in LB&I sourced cases, see IRM 8.7.11.6.3, Returning a Case to LB&I.

Primary Business Code (PBC) 315, (IIC) field (Revenue Agent and Tax Compliance Officer) cases, should be worked following the procedures and guidelines outlined in this section.

If the taxpayer raises a relevant new theory or alternative legal argument and the case is an SB/SE field, office examination, or an LB&I case, follow these steps:

For LB&I sourced cases, also see IRM 8.7.11.6.3, Returning a Case to LB&I.

The ATM will send the information package along with all supporting information to Exam, allowing at least 45 days for written review and comment (subject to ex parte requirements) and granting an extension of time, if mutually agreed.

Follow these procedures to release jurisdiction and return a case to the originating function:

For LB&I sourced cases, also see IRM 8.7.11.6.3, Returning a Case to LB&I.