The mission of Appeals is to resolve tax controversies, without having to go to court on a basis which is fair and impartial to both the government and the taxpayer.
Independence from other IRS offices is critical for Appeals to accomplish this important mission.
In the last few years, concerns have surfaced that the IRS' modernized structure and processes did not provide the level of independence intended by the Internal Revenue Service (IRS)Restructuring and Reform Act of 1998 (RRA 98).
At the request of Appeals, the Treasury Inspector General for Tax Administration (TIGTA) completed a thorough audit of the independence of Appeals. This audit looked internally at the processes, quality measures, and customer satisfaction survey results. Additionally, TIGTA looked outside of Appeals and interviewed numerous tax professionals about their experiences around the independence of Appeals.
The findings reflected in the final report from TIGTA indicated a strong support of Appeals’ independence. Representatives from the American Bar Association, the American Institute of Certified Public Accountants, the National Association of Enrolled Agents, and the National Society of Accountants advised TIGTA they believe the independence of Appeals is generally very high.
The IRS has done a good job in the way they have structured their Appeals processes. If you are confuesed or feel overwhelmed about the whoe appeals issue, find a resolution firm that can help you get through all the "red tape". It is always best to let a prefessional handle your issued with the IRS.