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8.6.1.1
(11-06-2007)
Introduction to Discussion on Conferences
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This section covers procedures used by Appeals Officers (AO) who conduct conferences for the purpose of resolving issues in
dispute. As an integral part to accomplishing the Appeals mission, schedule conferences on dates and at locations reasonably
convenient to taxpayers and/or their representatives. Also offer to schedule telephone conferences, and when convenient for
the taxpayer, conduct conferences by correspondence.
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See IRM 8.20.6.9, Appeals Case Processing Manual, Interim Actions, Remittances, Partials, Transfer and Returns, for information
when a taxpayer requests that the conference location be transferred and for taxpayers residing outside the United States
who specify where they want the conference to be held.
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Conference procedures for Appeals Team Case Leaders (ATCLs) are covered in IRM 8.7.11, Appeals Team Cases.
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