Case Settlement Is Main Focus Under IRS Appeals Policy Changes

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Aug. 20 — Taxpayers can no longer raise new issues with IRS Appeals officers or expect that poorly developed cases will be further fleshed out once they go to Appeals, two IRS officials said.
“We no longer are going to be examiners or collectors, and the focus is going to be on settling cases,” Philip A. Oyofo, an IRS Appeals team manager, said Aug. 20 at the 2014 IRS Nationwide Tax Forum. He said these policy changes will take effect Sept. 2 under Appeals Judicial Approach and Culture (AJAC) guidelines.
The AJAC guidelines were designed to allow Appeals to take a quasi-judicial approach in handling cases, with the goal of enhancing internal and external customer perceptions of a fair, impartial and independent Office of Appeals (57 DTR G-4, 3/25/14).