For over 50 years, Bloomberg Tax’s renowned flagship daily news service, Daily Tax Report® has helped leading practitioners and policymakers stay on the cutting edge of taxation and...
Oct. 17 — The head of IRS Appeals declined to comment on news reports that the agency might take settlement authority away from 35 Appeals team case leaders (ATCLs).
“Decisions will be made in due course,” Kirsten B. Wielobob, chief of Appeals at the Internal Revenue Service, told Bloomberg BNA Oct. 17, offering no timeline. She made the comment after the topic came up at a panel discussion during Tax Executives Institute Inc.'s annual conference in Philadelphia.
Bloomberg BNA reported Oct. 5 that IRS Appeals is considering a change in procedure for resolving large-dollar, complex cases by consolidating settlement authority in the hands of a half-dozen managers across the country. According to attorneys, IRS Appeals officers have said recently that the agency plans to shift settlement authority from 35 ATCLs to their managers, a move that some say would weaken the appeals process.
Wielobob, participating in a panel discussion on the appeals process, remained silent on the topic when fellow panelist and former Chief of Appeals Sheldon Kay, now a principal at Crowe Horwath LLP in Washington, brought it up as “the elephant in the room.”
In recent reports, some practitioners said they fear a change could create a bottleneck that will slow down decision-making.
Kay said he wanted to “clarify” some of what has come out in press reports. “There really hasn’t been any decision by Appeals as to whether or not” the process will change, Kay said, “Nothing has happened yet.”
Appeals is still in the process of hearing from practitioners and others, Kay said. “These are the kind of cases that are the most complex, factually and legally,” he said. “My view is that it’s always beneficial to have the decision maker in the room when you’re going through such factually and legally complicated and complex issues.”
It is in everyone’s interest to preserve an independent Appeals organization that functions in a credible way, said panelist Michael P. Dolan, national director of IRS policies and dispute resolution with the Washington national tax practice at KPMG LLP.
“At the end of the day, all of us at this table want to see an Appeals organization that remains as viable and as poignant as it’s been historically,” Dolan said.
“The trend around the world is not to find ways to administratively resolve disputes. The trend around the world,” Dolan said, sloping his hand steeply upwards, “is like this with respect to tax litigation.”
To contact the reporter on this story: Leslie A. Pappas in Philadelphia at LPappas@bna.com
To contact the editor responsible for this story: Ryan C. Tuck at email@example.com
Copyright © 2016 The Bureau of National Affairs, Inc. All Rights Reserved.
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to firstname.lastname@example.org.
Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
Notify me when updates are available (No standing order will be created).
This Bloomberg BNA report is available on standing order, which ensures you will all receive the latest edition. This report is updated annually and we will send you the latest edition once it has been published. By signing up for standing order you will never have to worry about the timeliness of the information you need. And, you may discontinue standing orders at any time by contacting us at 1.800.372.1033, option 5, or by sending us an email to email@example.com.
Put me on standing order
Notify me when new releases are available (no standing order will be created)