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Taxes

AICPA Makes Recommendations on Improving IRS Appeals

The AICPA believes that it is important that all taxpayers have convenient accessibility to an Appeals conference if they choose to do so.

Isaac M. O'Bannon

Jul. 27, 2023

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The American Institute of CPAs (AICPA) provided recommendations to the Internal Revenue Service (IRS) regarding how the IRS can improve access to the IRS Independent Office of Appeals for taxpayers who do not live near an Appeals office.

Currently, there are over 60 Appeals offices in 40 states with 11 jurisdictions that have limited or no Appeals presence; not all taxpayers are able to travel to an office to present their case in person. The AICPA notes that even when it’s possible to travel to an Appeals office, time can often be saved if Appeals conferences can be conducted remotely with specific protocols, while also maintaining the option for in-person interactions.

The AICPA believes that it is important that all taxpayers have convenient accessibility to an Appeals conference if they choose to do so. Among the seven recommendations submitted by the organization are the following:

  1. Make Appeals conferences accessible to as many taxpayers as possible.
  2. Maintain and expand options for both in-person and remote Appeals conferences.
  3. Establish Appeals offices in states where there are none and allow Appeals conferences in any venue agreeable to the parties, including but not limited to the taxpayer’s office, the taxpayer’s representative’s office, or other neutral venue such as a courthouse conference room. Hybrid conferences should also be encouraged.
  4. Transferred cases should be given priority by their original filing dates.
  5. Ensure that all facilities used are ADA accessible.

The AICPA also highlights several additional protocols that should be observed for remote or hybrid conferences, such as the identification of all participants and the availability of a mutually agreed upon agenda.

“Taxpayers have the right to an appeals process and it’s important that the process is convenient and accessible when it is needed,” said Peter Mills, Senior Manager for Tax Policy & Advocacy with the American Institute of CPAs. “The AICPA’s recommendations for the Office of Appeals are designed to ensure taxpayers have easier access to the appeals process while simplifying the process for taxpayers and the IRS.”