Actions Have Been Taken to Implement Taxpayer First Act Provisions Related to the IRS Independent Office of Appeals; However, Some Improvements Are Still Needed

The Chief, Appeals, should establish a process with the appropriate Business Operating Divisions (BOD) to identify, track, and update forms, letters, publications, notices, websites, and social media that still require the new IRS Independent Office of Appeals name.

The Chief, Appeals, should re-emphasize the requirements for Appeals personnel to 1) input the proper ACDS coding and documentation in their case history related to the I.R.C. case file access rights, and 2) provide the case file to the specified taxpayer at least 10 calendar days before the date of the Appeals conference or document in the case history if the taxpayer waives this right.

The Chief Counsel should coordinate with the BOD Commissioners on cases other than those the IRS has designated for litigation to develop and implement: 1) guidance that clearly defines matters for which Appeals consideration has been denied and is required to follow I.R.C. § 7803(e)(5), 2) a process for obtaining approval to deny a taxpayer’s appeal under I.R.C. § 7803(e)(5) as well as a mechanism to track these types of cases, and 3) procedures to respond to a taxpayer’s protest of a denied appeal under I.R.C. § 7803(e)(5).

Establish a process to track and document requests for legal assistance and advice on Appeals cases to include whether the attorneys assigned have had no prior involvement and are not involved in preparing the case for litigation, to the extent practicable. In addition, if the attorney providing legal assistance or advice on an Appeals case has had prior involvement or is preparing the case for litigation, ensure that the reason for that attorney’s involvement is clearly documented.

Update internal guidance to address how the Office of Chief Counsel plans to comply with the requirements of I.R.C. § 7803(e)(6)(B).