Fiscal Year 2018 Statutory Review of Restrictions on Directly Contacting Taxpayers

The Chief, Office of Appeals, should ensure that *******************1*************************** ****************1**************** and ensure that ****************1************* *************1********.

The Chief, Office of Appeals, should update guidance to employees that clarifies the applicability of I.R.C. Sections 7521(b)(2) and (c) and add I.R.C. Section 6304(a)(2) related guidance and training to emphasize the importance of protecting taxpayers' right to representation when working with Appeals and that designates to whom group managers should report cases with potential violations.

The Chief, Office of Appeals, should consult with the Office of Chief Counsel on the applicability of I.R.C. Section 7521(b)(1) to the Office of Appeals.