IRS To Revise Guidance for In-Person Appeals Conferences

According to Andrew Keyso, Acting Deputy Director of Appeals, the IRS will be issuing new guidance “within the next few weeks” regarding when it will hold an in-person appeals conferences.

Recently, the IRS made waves when it revised the Internal Revenue Manual to limit when a taxpayer was entitled to an in-person appeals conference. The guidance gave Appeals the discretion regarding when to hold an in-person. In making the decision, Appeals was to consider a limited set of facts and circumstances, such as whether a taxpayer had special needs or whether Appeals would have to consider the credibility of a witness. A taxpayer could request one but the decision rested with the Appeals.  The guidance was meant to dramatically limit the number of in-person conferences Appeals would hold.

According to Mr. Keyso, after receiving substantial feedback from the tax community, the IRS will issue new guidance expanding the scope of when in-person meetings will be held.

This is good news for the taxpayer.

Once the new guidance is issued, we will blog about it.  Please check back for updates.

Jeff Erney

About Jeff Erney

Jeff Erney is the chair of the US Tax Controversy practice, which was recognized by The Legal 500 in 2020 for outstanding work in contentious tax. Jeff focuses his practice on tax litigation and dispute resolution. When representing clients faced with complex issues, he draws on years of experience as a senior tax attorney for the Office of Chief Counsel with the Internal Revenue Service (IRS), as well as his background as a certified public accountant (CPA), to most effectively provide counsel.

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