The Internal Revenue Service (IRS) has invited suggestions on improving conference options at the Independent Office of Appeals (IRS Appeals) for taxpayers and representatives who are not located near an IRS Appeals office. Specifically, IRS Appeals is inviting comments on:

  • Revising or replacing the “circuit riding” policy in IRM 8.6.1.5.1.1 to expand opportunities for timely in-person conferences for taxpayers living in certain states
  • Facilitating participation at in-person conferences when taxpayers and their representatives are not co-located
  • Best practices for conducting hybrid conferences, where some participants meet in person and others join by video or telephone
  • If a case must be transferred within IRS Appeals to facilitate an in-person conference, how best to avoid substantial delay in resolving the underlying tax dispute and
  • Encouraging participation in in-person and video conferences by taxpayers in historically marginalized communities or with limited English proficiency and ensuring accessibility by persons with disabilities.

Comments should be sent to ap.taxpayer.experience@irs.gov by July 10 for consideration.

Practice Point: COVID-19 prompted many modernizations at the IRS, including the expansion of remote technology resources. Taxpayers get to choose how to interact with IRS Appeals, but that choice, whether via telephone, video conference or in person, could impact their experience. Requests like these by the IRS are valuable opportunities that can affect how IRS Appeals operates in the future.




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