The IRS Independent Office of Appeals has made revisions to its initial contact letters in response to feedback from taxpayers and practitioners.
The changes are:
- The revised letter will clarify that generally, taxpayers and representatives can choose how they meet with Appeals through conferences that can be held by telephone, video or in person. Appeals can work with taxpayers and representatives through the mail or through secure electronic messaging.
- The letter will now provide the name and phone number of the Appeals officer's manager. While the Appeals officer remains the primary contact, the manager's contact information will ensure an appeal "stays on track in the rare instance additional help is needed," according to the IRS.
"Typically, at the start of the process, the Appeals officer assigned the case sends a letter with some introductory information and invites the taxpayer or their representative to a conference. We want this letter to be clear and easy to understand for all taxpayers," said April Adams-Johnson, the senior level advisor to the chief of Appeals and Appeals' first taxpayer experience officer.
The new language will be in initial contact letters sent for most cases received in Appeals, including those relating to an IRS examination determination, penalties, an offer in compromise, a request for a collection due process hearing, or participation in IRS e-file.
Appeals is looking for feedback on additional improvements. Comments may be sent to
