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Introduction to Appeals. October 2008. Appeals. Founded In 1927, the IRS established an administrative appeal process to resolve tax disputes without litigation. Restructuring and Reform Act of 1998

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appeals
Appeals

Founded

In 1927, the IRS established an administrative appeal process to resolve tax disputes without litigation.

Restructuring and Reform Act of 1998

Specifies that the IRS reorganization plan must “ensure an independent appeals function within the Internal Revenue Service, including the prohibition in the plan of ex parte communications…” Section 1001(a)(4).

Mission

Resolve tax controversies, without litigation, on a basis which is fair and impartial to both the government and the taxpayer and in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency of the Service.

slide3

IRS Organization Chart

Director, Research, Analysis, and Statistics

Chief Counsel

Chief, Communications and Liaison

Chief, EEO and Diversity

Commissioner

Chief of Staff

Director, Office of Privacy, Information Protection & Data Security

Acting Commissioner,

Small Business/ Self-Employed

Chief Information Officer

Chief Financial Officer

Chief Human Capital Officer

Commissioner,

Wage and Investment

Commissioner,

Large and Mid-Sized Business

Commissioner,

Tax Exempt and Government Entities

Chief,

Criminal Investigation

Director, Office of Professional Responsibility

Director, Whistleblower Office

Chief,

Agency-Wide Shared Services

Deputy Commissioner

Services and Enforcement

Deputy Commissioner

Operations Support

Chief, Appeals

National Taxpayer Advocate

appeals organization chart
Appeals Organization Chart

Chief, Appeals

Deputy Chief, Appeals

Director, EEOD (AWSS)

Director, Art Appraisal Services

Director, Communications

Director, Strategy and Finance

Director, Technical Services

Director, International

Director, Field Operations – East

Director, Field Operations – West

Strategic Planning/ Measures Analysis

Area 7 - Houston

Technical Guidance

Area 1 - Manhattan

Tax Policy & ProcedureCollection & Processing

Area 8 - San Francisco

Area 2 - D.C. (Collection)

Management and Administration

Area 9 - Riverside

Area 3 - Nashville

Tax Policy & Procedure Exam, TE/GE,& ADR

Finance

ATCL – Los Angeles

Area 4 - Philadelphia

Processing

Business Systems Planning

TCS - Plantation

Appeals Quality Measurement System

Learning & Education

slide5

Appeals Field Operations

Alaska

Area 8

Area 3

Area 1

Maine

Washington

North Dakota

VT

Minnesota

Montana

NH

New York

MA

Oregon

BRC Campus

Wisconsin

South Dakota

Idaho

CT

RI

Michigan

Pennsylvania

Wyoming

Iowa

Northern California

PHC Campus

NJ

D.C.

Ohio

Nebraska

MD

OGC Campus

DE

Illinois

Indiana

Nevada

CIC Campus

FRC Campus

WV

Virginia

Colorado

Utah

Kansas

Missouri

Kentucky

North Carolina

Tennessee

Southern California

MEC Campus

Oklahoma

South

Carolina

Arizona

New Mexico

Arkansas

Area 2: Collection

(all Collection cases from Areas 1, 3, 4)

Georgia

Alabama

Hawaii

Mississippi

Texas

Louisiana

Area 9

Florida

Area 4

Area 7

guiding principles and core values
Guiding Principles and Core Values
  • Independence and Ex Parte
  • One Appeals
  • Getting the right work to the right employee at the right time to get the right decision
  • Collaboration and Feedback
  • Innovation and Creativity
how does taxpayer get to appeals
How Does Taxpayer Get to Appeals?
  • Collection Due Process (lien/levy)
  • Offer–in–Compromise
  • Innocent Spouse
  • Penalty Appeals
  • Coordinated Industry Cases
  • Industry Cases
  • Examination (non-LMSB)
  • Other (CAP, TFRP, FOIA, etc)
types of case in appeals
Types of Case in Appeals
  • Examination
    • Audits
    • Claims for Refund/Abatement
    • Post-assessment Penalty Appeals
  • Collection
    • Collection Due Process
    • Collection Appeals Program
    • Offers in Compromise
    • Trust Fund Recovery Penalty
sources of cases
Sources of Cases
  • Generated by Field Compliance
    • More complex issues
    • Requires more time to resolve
    • Complexity drives need for more technically experienced employee
  • Generated by Campus Compliance
    • Less complex issues
    • Requires less time to resolve
    • Easily resolved through correspondence or by telephone
offering a fresh look
Offering a Fresh Look …
  • Supports an administrative dispute resolution process
  • Supports a dispute resolution process that is separate and independent from Compliance
  • Supports the joint goals of the government’s need for an efficient tax system and the taxpayer’s need to have their case fairly and impartially considered without having to go to court
the appeals process
The Appeals Process
  • Compliance forwards a complete administrative case file
  • Case is received by Appeals
    • Assigned by Appeals Team Manager to an Appeals employee
    • “Welcome to Appeals” letter issued
  • Quality review of case file by Appeals employee assigned the case
the appeals process cont d
The Appeals Process (cont’d.)
  • Appeals employee considers
    • Facts
    • Tax Law
    • Treasury Regulations
    • Case Law
    • Revenue Rulings, Revenue Procedures, and other technical guidance
  • Appeals employee honors the prohibition against ex parte communications
  • Communications with taxpayer
    • Correspondence
    • Telephone
    • Face to face conference
the appeals process cont d1
The Appeals Process (cont’d.)
  • Settlement considerations
    • Settlement authority
    • Hazards of litigation
  • Negotiations complete
    • Fair
    • Impartial
  • Managerial review
  • Implementation of final resolution
  • Case closed from Appeals
alternative dispute resolution
Alternative Dispute Resolution
  • Early Referral
  • Fast Track Mediation
  • Fast Track Settlement
  • Post-Appeals Mediation
  • Arbitration