Recent Administrative and Judicial Developments in IRS Appeals

Abstract

Since enactment of the Taxpayer First Act (TFA) in July 2019, the IRS has issued subregulatory guidance to implement the major new provisions affecting appeals, including a memorandum on taxpayer access to the appeals office and a memorandum on taxpayer access to case files prior to scheduled appeals conferences. In addition, recent court decisions have also dealt with appeals-related issues, including challenges over the scope of the right to appeal under the TFA. Although it can be argued the TFA simply rebranded the "IRS Independent Office of Appeals” because most of the appeals-related provisions formalized current IRS practice and procedure, the TFA has provided significant taxpayer rights.