If your tax matters are being worked by an IRS examiner or collection officer, you may request the transfer of a developed but unagreed issue to the IRS Independent Office of Appeals (Appeals), while the IRS continues to develop other issues in the case. This is known as an early referral. Resolving a key issue early may help you and the IRS resolve other issues in the case. You can also request an early referral for issues regarding an involuntary change in method of accounting, employment tax, employee plans and exempt organizations. Regular appeals procedures apply, including opportunities for taxpayer conferences. For complete information, see Revenue Procedure 99-28 PDF.
