Changes to IRS Appeals Process

Effective Sept. 2nd, the IRS Office of Appeals is changing the way it handles appeals to examination decisions.   Pursuant to the new Appeals Judicial Approach and Culture (AJAC) project, IRS appeals officers are no longer going to function as examiners or investigators.  The IRS Office of Appeals will now only hear cases that are fully developed, which means cases with well documented pertinent evidence and easy to follow audit trails.  Hearing officers will send any new issues raised or evidence submitted by the taxpayer during the appeal back to the originating unit for consideration. 

See Ann Marie Maloney, New IRS Appeals Process Starts Sept 2, Journal of Accountancy, (August 22, 2014).

Posted by Chuba Abaelu, Associate Editor, Wealth Strategies Journal