Client Representation Before the IRS Appeals Division

NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card

The IRS Appeals Division has undergone significant structural and cultural changes over time, reshaping how Appeals Officers approach case development and resolution. An understanding of these changes is essential for practitioners seeking to navigate Appeals effectively and achieve successful outcomes. This presentation will examine the evolving role of IRS Appeals, including recent developments affecting its independence, procedures, and resolution philosophy. It will also provide practical insights into the Alternative Dispute Resolution (ADR) Program Management Office and outline strategies and techniques practitioners can use to position cases for favorable administrative resolution.

Who Should Attend
This course would be appropriate for Tax Preparation professionals, CPAs, Enrolled Agents, any other accounting professionals, or anyone who is interested in learning about the process of representing clients during an IRS Examination.

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
• Special Case Procedures
• Alternative Dispute Resolution (ADR)

Learning Objectives

• Explain the context of the IRS Appeals process
• 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
• Explain how to coordinate appeals with potential litigation

Level
Intermediate

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Some basic knowledge of IRS process

Advance Preparation
None