Can’t Wait?

Appeals Field Operations Area Directors often become aware of problem areas and trends through review of work units assigned within their areas. When the need arises, discuss these concerns with Compliance management officials. Quarterly meetings between Appeals and Compliance are encouraged.

By providing meaningful feedback to Compliance functions, Appeals assists local management in their effort to achieve a better work product.

When feedback is warranted, the Appeals Team Manager (ATM) or Appeals Team Case Leader (ATCL) prepares a clear, concise, objective memorandum to the appropriate Compliance function. Favorable comments by memorandum are encouraged.

To avoid controversy or disclosure, the subject matter of all speeches and articles should be Appeals practices and procedure. As a matter of policy and to avoid disclosure penalties, do not discuss cases.

When the subject of a speech or article is not directly related to Internal Revenue Service or Treasury matters, clearance is not required, provided there is no conflict with the policies of the Internal Revenue Service or Department of Treasury. Further, it must be made clear that the speaker or author does not represent the Internal Revenue Service or Department of Treasury.

Speeches and/or articles must not cover any of the following:

Discuss doubtful issues and questions on jurisdiction with your Appeals Public Affairs Specialist.

Internal Revenue Service tax cases are cases referred by or on behalf of the IRS to the Department of Justice or Office of the U.S. Attorney for defense or prosecution or other affirmative action, as well as U.S. Tax Court cases. These cases include, but are not limited to, the following:

Use of an Appeals employee as a Government witness in IRS tax cases to produce documents or testify on matters discussed during the Appeals Conference, or as an expert witness for the Government, is discouraged. The requesting organization must justify the need by stating the special circumstances involved. The request must be submitted to and approved by the appropriate Appeals Area Director. For additional information, see IRM 11.3, Disclosure of Official Information.

Use of an Appeals employee as an expert witness for the Government should be limited to those instances where no other qualified Service employee is available.

Upon receipt of a request, subpoena, notice, or other order to testify or to produce or disclose Service records in cases other than those specified in the above paragraph, refer to the procedures in IRM 11.3, Disclosure of Official Information and consult with the local Disclosure Officer.

Appeals case memos may also be requested by taxpayers either informally or pursuant to the Freedom of Information Act (FOIA). They are not exempt in their entirety from disclosure. Due to the sensitive nature of these documents, coordinate all taxpayer requests for Appeals case memos with both Area Counsel and the local Disclosure Officer. Refer to IRM 37.1.2, Chief Counsel Directives Manual - Disclosure of Information and IRM 11.3, Disclosure of Official Information, for guidance.