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8.6.1.3
(11-06-2007)
Conference Techniques Used by Appeals Officers
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Conference techniques used by Appeals Officer's (AO) vary depending on the types of cases but there is no substitution for
preparation, judgment and common sense when conducting an Appeals conference.
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Be thoroughly prepared for all aspects of a case. This maximizes the possibility of closing the case with one conference while
resolving the disputed issues in a quasi-judicial manner. It is essential to have an open mind and genuine interest in achieving
a mutually acceptable agreement.
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Set realistic target dates for the taxpayer and/or the representative to submit additional information, and proposal and counterproposal
settlements. Ensure they understand the need to adhere to the dates set.
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Completing a conference timely and making accurate and prompt decisions enables the taxpayer to know with the least amount
of delay, the final decision of the Internal Revenue Service regarding the amount of tax liability, or other issues in dispute.
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Appeals conferences are informal to promote frank discussion and mutual understanding. Do not consider ideological kinds of
arguments. Handle conferences objectively with a goal of reaching a sound decision based upon the merits of the issues in
dispute.
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Conduct conferences in an open atmosphere that fosters cooperation in the resolution of disputes. Above all, it is of utmost
importance to be a good listener.
8.6.1.3.1
(11-06-2007)
Reasonable, Convenient Conference Opportunities (Circuit Riding)
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Hold conferences on dates and in locations reasonably convenient to taxpayers and representatives. Generally, use Appeals
offices, sub-offices, or other IRS-staffed posts of duty that are not temporary or part-time locations. However, managers
may approve holding conferences at other sites when feasible and necessary to provide a convenient conference opportunity.
Ordinarily, the amount in dispute is not an important factor in approving another conference site.
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Hold the number of conferences to a minimum. A frank discussion of the facts and law ordinarily brings a case to a prompt
conclusion.
8.6.1.3.2
(11-06-2007)
Change of Appeals Officer After Initial Contact
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A taxpayer does not have the right to a conference with an Appeals Officer other than the one who has been considering the
case if that Appeals Officer is still available.
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The Appeals Team Manager or the Area Director of the Appeals Office, however, may authorize a change where circumstances warrant.
8.6.1.3.3
(05-05-2009)
Taxpayer Consultation with Representative, etc.
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IRC 7521(b)(2) requires an officer or employee of the Internal Revenue Service to stop the interview whenever a taxpayer wishes
to consult with a representative qualified to represent the taxpayer before the Internal Revenue Service.
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Allow the taxpayer a reasonable amount of time to complete this right of consultation. In situations where the taxpayer invokes
the right of consultation, document the case activity record accordingly.
8.6.1.3.4
(11-06-2007)
Participation in Conferences by IRS Employees
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If advisable, Appeals may request representatives of the Compliance, Area Director, engineering, or other experts to attend
conferences.
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Generally, Area Counsel is not involved in Appeals conferences but may be present in cases where Department of Justice recommends
criminal prosecution and the fraud penalty is contested.
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