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Article: Guidance on prohibition of ex parte communications.(IRS guidance)
- Article from:
- The Tax Adviser
- Article date:
- January 1, 2000
- Author:
CopyrightCOPYRIGHT 2000 American Institute of CPA's. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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In 1927, the IRS established the Office of Appeals. Its mission is to resolve tax controversies without litigation, to the extent possible, in a fair and impartial manner to both the taxpayer and the government. For cases that cannot be settled at the examination level, Appeals provides the final administrative forum for dispute resolution. Traditionally, there have been no limits on communications between IRS employees and Appeals officers. However, Section 1001(a)(4) of the Internal Revenue Service Restructuring and Reform Act of 1998 (IRS-RRA '98), requires the Service to establish an independent Office of Appeals. Under its reorganization plan, the IRS must ensure an ...