Client Representation Before the IRS Appeals Division

Author: Samantha Gozlan

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2027 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card

IRS Appeals Division has undergone substantial change over time and that change has influenced the perceptions and attitudes of its appeals officers toward case resolution. It is important that practitioners understand these changes as this will enhance their effectiveness with Appeals. We will discuss the role of IRS Appeals as it has evolved to the present. We will also provide insights on the new Alternative Dispute Resolution Program Management Office and analyze strategies and techniques that will enhance the practitioner’s ability to secure favorable case resolution administratively.

Publication Date: July 2024

Topics Covered

• IRS's Independent Office of Appeals, Generally
• Getting to Appeals
• Appeals Transparency
• Compliance Participation
• The "Record" in Appeals Conferences
• Appeals Coordinated Issues
• Preparing for an Appeals Conference
• Alternative Dispute Resolutions (ADR)

Learning Objectives

• Recognize when IRS appeal rights arise for audits and collection cases
• Identify best practices and strategies in preparing for the Appeals Conference
• Identify other administrative resolution options
• Identify how to coordinate appeals with potential litigation
• Identify the form that should be used to apply for the FTS program

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Some basic knowledge of IRS process

Advance Preparation
None