Christopher Rizek Comments: IRS Appeals Is Open to Suggestions on Conference Changes

Against a backdrop of practitioner criticism on the shift away from default face-to-face Appeals conferences, the head of the IRS Office of Appeals tried to assuage concerns March 3 by arguing that the change is a work in progress.

IRM section 8.6.1.4.4 was also recently updated to emphasize that Appeals has discretion to invite counsel or compliance staff to an Appeals conference. In January, Appeals previewed a coming initiative to build on some of the best practices of fast-track settlement and the rapid appeals process regarding multiparty conference procedures. (Prior coverage 2017 TNT 15-18: News Stories.)

Christopher S. Rizek of Caplin & Drysdale, Chtd. criticized the IRM language standard as a "non-standard standard" because of its vagueness and lack of detailed instruction for Appeals officers.

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Excerpt taken from the article “IRS Appeals Is Open to Suggestions on Conference Changes” by Andrew Velarde for Tax Notes.