TaxByte 2016-30 | IRS Changes Transfer & Conference Procedures for Appeals


On October 3, 2016, IRS posted a fact sheet detailing recent changes to case transfer and conference procedures during a taxpayer appeal. This fact sheet details internal interim guidance issued to appeals employees on September 28, 2016, through a memorandum.

This new guidance was effective October 1, 2016, but is not yet published in the Internal Revenue Manual.The October 3 fact sheet states that the changes were effective October 3. Key to the guidance is clarification that taxpayers do not need to request a face-to-face conference to take full advantage of the appeals process. Telephone conferences are perfectly acceptable.

Anyone working a taxpayer appeal should review these new procedures.