 |
8.1.1.1
(10-23-2007)
Accomplishing the Appeals Mission
-
The Appeals Mission is to 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.
-
Appeals accomplishes this mission by considering protested cases, holding conferences, and negotiating settlements in a manner
which ensures the following:
-
A prompt conference is held and a prompt decision made so the taxpayer knows the final amount of tax liability or settlement
of issues, and the additional revenue gets into the Treasury at the earliest practicable date.
-
A high-quality decision is made representing judicious application of Service policy and sound legal principles.
-
As many non-docketed cases as possible are closed while in non-docketed status, and as many docketed cases as possible are
closed without trial.
-
Schedule conferences on dates and/or at locations that are reasonably convenient to taxpayers, representatives and Appeals.
If more convenient, settle cases by telephone conference, and/or correspondence.
-
Appeals provides multilingual services to taxpayers who speak limited English, especially Spanish, to resolve tax controversies
in an effective and informative manner. Bilingual employees provide the services, either those on a bilingual position description
or those who volunteer.
-
Generally, definitions of terms used in the Manual are with the material where the term is discussed. See Exhibit 8.1.1-1. for a list and the definitions of the common terms used in Appeals.
|
|
|
