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In line with its mission to resolve cases prior to litigation, Appeals is authorized to review the facts of the case considering the hazards that would exist if the case were litigated. Appeals is the only IRS unit authorized to consider hazards of litigation when deciding whether to allow taxes and
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disputes in a fair and impartial basis that favors neither the government nor the taxpayer. Independence is the most important of
Appeals’ core values. According to Commissioner Rettig, quoting from former Commissioner Caplin, the role of the entire agency is to perform its work in a "fair and
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Resolution of a case in
Appeals "could take anywhere from 90 days to a year." During fiscal year 2018, non-docketed cases involving in-person conferences remained in Appeals’ inventory for more than twice as long (394 days) as Appeals cases overall (194 days).
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Appeals also offers mediation services through Fast Track
Settlement and other programs. These mediation programs are designed to help taxpayers resolve their disputes at the earliest possible stage in the audit or collection process.
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In
Collection cases, Appeals does not take investigative actions with respect to financial information provided by taxpayers. Financial information needing investigation or verification is sent to Collection.
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Appeals reviews cases after the agency's compliance function has made its decision, offering an objective point of view on each appealed case.
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that helps taxpayers resolve their tax disputes through an informal, administrative process. Its mission is to resolve
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codified additional parts of the Office of
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Appeals staff has been cut by nearly 40 percent, from 2,172 in fiscal 2010 to 1,345 in 2017.
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Please help update this article to reflect recent events or newly available information.
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impartial manner, with neither a government nor a taxpayer point of view."
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This article incorporates text from this source, which is in the
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Independent organization within the US Internal
Revenue Service
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402:"What Can You Expect from Appeals - Internal Revenue Service"
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