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8.7.1.5
(11-06-2007)
Valuation Issues in Appeals Cases
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The purpose of this section is to make AOs aware of the offices of Appeals Appraisal Services and Art Appraisal Services within
the Office of Chief, Appeals and to encourage contact with these offices when needed. These offices maintain a core of financial
analysts and art appraisers to assist service personnel on their cases. In addition, these offices can assist Appeals Officers
in locating experts in other fields.
8.7.1.5.1
(11-06-2007)
Requests for Art Appraisal Service Assistance
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The AO consults with the Office of Art Appraisal Services on any case claiming a value for a single work of art in excess
of $20,000. Telephone discussions with this office are encouraged in order to take advantage of expert advice and to facilitate
the handling of all referrals for valuation assistance. To determine information and items necessary to obtain valuation assistance
on works of art, see IRM 8.18.1, Valuation Assistance Handbook, for detailed instructions and procedures.
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Send requests for Art Appraisal Services Assistance to:
Chief, Art Appraisal Services
Internal Revenue Service / Appeals
1099 14th Street, N.W., Suite 4200–E
Washington, D.C. 20005
8.7.1.5.2
(11-06-2007)
Requests for Appeals Appraisal Services
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Send requests for Appeals Appraisal Services (Financial, Business or Real Estate Investment Trust) Assistance to:
Appeals Appraisal Services
Room 5020, South Building
950 L'Enfant Plaza, S.W.
Washington, D.C. 20026
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Requesters are encouraged to contact the valuation specialists by telephone to informally discuss a valuation problem to determine
the type of assistance required. For detailed instructions and procedures, see IRM 8.18.1, Valuation Assistance Handbook.
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