Ann Marie Malone, in the Journal of Accountancy, writes about new IRS procedures re IRS appeals process.  Her article begins as follows:

In September, the IRS Office of Appeals began a policy of hearing only cases that are fully developed; hearing officers will not do their own investigations and will send any new issues raised or evidence submitted by the taxpayer during the appeal back to the originating function for consideration.

Under this new Appeals Judicial Approach and Culture (AJAC) project, appeals officers are “no longer going to be examiners or investigators,” Appeals Team Manager Philip A. Oyoto told preparers at the IRS National Tax Forum (Aug. 19–21) in National Harbor, Md.

In a July 2 memo to Appeals staff, John V. Cardone, the IRS’s director of Policy, Quality and Case Support, stated that the program reinforces “Appeals’ quasi-judicial approach to the way it handles cases, with the goal of enhancing

Read full article at New IRS appeals process launched.

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.