1.1.7 Appeals

1.1.7.1 (02-05-2008)
Chief, Appeals

  1. Mission: To resolve tax controversies, without litigation, on a basis which is fair and impartial to both the Government and the taxpayer and in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency of the Service.
  2. The Chief, Appeals reports to the Commissioner of Internal Revenue Service and is responsible for planning, managing, directing and executing nationwide activities for Appeals.
  3. To accomplish the mission, Appeals:
    1. Works with the IRS Commissioner to ensure an independent Appeals process.
    2. Develops and implements Appeals measures that balance customer satisfaction, employee satisfaction and business results.
    3. Manages Appeals human capital resources through a Strategic Human Capital Plan that articulates workforce needs and strategies to meet them.
    4. Ensures that Appeals programs meet taxpayer requirements.
    5. Assists Appeals customers in understanding the Appeals process and their rights by providing information through plain language publications, seminars, workshops, websites and other products.
    6. Provides taxpayers a variety of alternative dispute resolution forums to resolve taxpayer disputes without litigation—including but not limited to face-to-face and telephone conferences, resolution through correspondence, alternative dispute resolution services including fast-track settlement, formal mediation services, early referral of issues to Appeals, simultaneous consideration of issues by Appeals and Competent Authority, along with others.
    7. Provides taxpayers with an administrative appeal on disputes regarding requests made under the Freedom of Information Act.
    8. Provides practitioners with an administrative appeals process regarding Service determinations to withhold or remove electronic filing authorization.
    9. Supports taxpayers’ needs for a high quality review of art object appraisals and evaluations along with providing expert witness testimony in litigated cases on art object appraisals and evaluations.
    10. Conducts ongoing research to gather data regarding Appeals determination results and provides feedback to the IRS Operating Divisions as well as the Functional Divisions of Taxpayer Advocate and Counsel.
    11. Participates in equal employment and diversity program activities.
  4. Cases handled for the Service include:
    1. Appeals of the decisions of business unit commissioners, generally involving income, profits, estate, gift, excise tax (except those imposed on alcohol, tobacco and firearms);
    2. Employment taxes (including trust fund recovery);
    3. Offers-in-compromise;
    4. Refund claims;
    5. Penalty appeals;
    6. Appeals of Collection actions (liens, levies, seizures and termination or denial of installment agreements);
    7. Over-assessments, pension plans and exempt organizations;
    8. Cases under the jurisdiction of Appeals docketed in the United States Tax Court.
  5. See http://appeals.web.irs.gov/about/documents/orgchartoverall.pdf for the Appeals Organization Chart.

1.1.7.2 (02-05-2008)
Office of the Chief/Deputy Chief, Appeals

  1. Mission: The mission of headquarters is to assist the Chief, Appeals by providing strategic and operational support to the Field Operations and Technical Services within the Appeals Functional Division. Headquarters will also interpret, modify as appropriate, and implement guidance issued by the National Headquarters.
  2. Appeals Headquarters consists of the Office of the Chief, Appeals, Deputy Chief, Appeals, and Director, Strategy and Finance and their staff as well as the Directors of Field Operations and Director, Technical Services.
  3. The Office of the Chief, Appeals and Deputy Chief includes the managers and staff of the following units:
    • Executive Assistant
    • Art Appraisal Services
    • Communications
  4. The Office of the Chief/Deputy Chief, Appeals has functional responsibility for all Headquarter operations in Appeals. This includes the following units:
    • Strategy and Finance
    • Technical Services
    • Field Operations – East/West

1.1.7.2.1 (10-17-2006)
Executive Assistant

  1. Provides technical advice to the Chief, Appeals (CA).
  2. Coordinates with and assists the Chief, Appeals, other IRS components, the Department of the Treasury, other government agencies, and Congressional committees on highly technical and confidential matters of common concern.
  3. Works as liaison with external stakeholders on technical issues.
  4. Works on special projects for Chief, Appeals.

1.1.7.2.2 (02-05-2008)
EEO and Diversity

  1. This subsection covers the services provided by AWSS for Appeals EEO needs.
  2. Works to integrate EEO and Diversity into the division’s strategic planning process and day-to to-day business operations.
  3. Assesses and monitors the division’s policies, procedures, systems, and proposals while providing advice and guidance of the potential EEO impact.
  4. Actively participates in senior level meetings to influence policy decisions and to ensure decisions do not adversely impact the division’s EEO and diversity goals.
  5. Actively participates in the strategic development of the division’s recruitment and hiring plan (e.g., Disability recruitment, minority recruitment in connection with mandated executive orders, etc.)
  6. Advises the Chief, Appeals on EEO and Diversity issues.
  7. Oversees the Appeals EEO and Diversity Advisory Committee.
  8. Assists Appeals executives and managers in meeting their EEO and Diversity commitments and provides training to Appeals staff on EEO-related matters and issues.
  9. Annually prepares Appeals section of MD-715 Report for Headquarters EEO and Diversity and prepares additional reports and conducts analysis on key workforce related trends and actions.
  10. Ensures that Treasury reasonable accommodation policy is appropriately implemented.
  11. Coordinates special emphasis activities relating to women and minorities.

1.1.7.2.3 (10-17-2006)
Art Appraisal Services

  1. Manages Art Panel appraisal process.
  2. Manages art object appraisals not included in the Art Panel process.
  3. Provides valuation of gifts to Government officials.
  4. Provides expert witness testimony in litigated cases.
  5. Performs external and internal outreach through public speaking, training classes, and meetings.
  6. Completes all paperwork on FOIA requests related to Art Appraisal Services cases.

1.1.7.2.4 (10-17-2006)
Communications

  1. Facilitates effective communication with Appeals employees and all other internal and external stakeholders.
  2. Develops Appeals-wide internal communication strategies, plans, and messages.
  3. Prepares speeches and briefing papers for the Chief, Appeals and Deputy and serves as the Public Affairs contact.
  4. Serves as a central point of contact for Internal Communications and Media Relations.
  5. Manages Appeals’ Internet and Intranet Websites including their content.

1.1.7.3 (10-17-2006)
Office of Director, Strategy and Finance

  1. Mission: The Director of Strategy and Finance reports to the Deputy Chief, Appeals and is responsible for designing, developing and delivering short- and long-range tax administration programs, policies, strategies, and objectives for the Appeals organization and to monitor their overall effectiveness.
  2. The mission is accomplished through the combined staffs of Strategic Planning/Measures Analysis, Management and Administration, Business System Planning and Finance, and Appeals Quality Measurement System.

1.1.7.3.1 (10-17-2006)
Strategic Planning/Measures Analysis

  1. Manages the strategic planning activities of Appeals, including the strategic direction for the division and operating units, and develops overall goals and performance measures for Appeals.
    1. Develops and implements measures for the Appeals function that balance customer satisfaction, employee satisfaction and business results.
    2. Looks across the Appeals organization to identify trends and emerging needs and concerns.
    3. Identifies trends, emerging needs and concerns within the LMSB, SB/SE, TE/GE, and W&I taxpayer segments.
    4. Assists Technical Services/Field Operations in identifying and implementing business plans tailored to LMSB, SB/SE, TE/GE, and W&I taxpayer segments.
    5. Assists Technical Services/Field Operations in identifying new processes and improvements in current processes.
    6. Analyzes and interprets customer survey results and advises Technical Services/Field Operations of trends and issues identified.
    7. Provides workload projections.
    8. Coordinates and provides oversight of the BPR, the Oversight Board Operations Committee Report, the Appeals Strategic Plan, and the Annual Program Letter.

1.1.7.3.2 (10-17-2006)
Management and Administration

  1. Serves as the Appeals representative on the Human Capital Advisory Council and Human Capital Planning SubCouncil.
  2. Develops and implements policies, guidelines and procedures for the division within parameters set by the IRS Human Capital Office.
  3. Serves as Liaison between Appeals managers and IRS Human Capital Office to obtain HR services, e.g., classification, position management, recruitment and hiring support.
  4. Provides administrative analysis and support to Appeals Headquarters as requested.
  5. Provides support to organizational improvement efforts by developing an integrated Strategic Human Capital Plan and providing change management analysis and support for Appeals Strategic Programs.
  6. Prepares Appeals’ Human Capital Strategic Assessment as part of Appeals Strategic Plan.
  7. Manages the Employee Engagement Program, including analysis and interpretation of employee survey results and oversight of the Employee Engagement Survey Program and Action Plan; “Voice It” initiative.
  8. Coordinates Front-Line and Senior Manager Readiness and Development programs in conjunction with the Human Capital Office.
  9. Provides coordination, advice, and analysis concerning division-wide labor and employee relations issues.
  10. Provides guidance on succession planning, workforce planning and strategic recruitment and retention to Appeals Headquarters and the Appeals Field Operations; develops and monitors authorized staffing pattern; issues reports to ensure adherence to the authorized staffing pattern.
  11. Provides guidance in Hiring and Staffing issues, e.g., managerial competencies, HR Connect, ad hoc staffing issues. Serves as Liaison to Human Capital Office to ensure support on Hiring Initiatives, crediting plans, PD development, reports.
  12. Monitors the Office of Government Ethics reporting requirements for Appeals. Provides oversight of the Section 1204 Reporting.
  13. Provides oversight and guidance for the Health and Safety programs.
  14. Provides oversight and guidance for Appeals Security issues.
  15. Manages the Facilities, i.e. space, telephones and moves and Records Management programs.

1.1.7.3.3 (10-17-2006)
Finance

  1. Secures the resources needed for Appeals to fulfill its mission and ensures the efficient and effective use of those resources.
  2. Develops an integrated budget submission for the Appeals organization.
  3. Informs Appeals management of the status of funds and provides them with the analysis needed for sound decision making.
  4. Identifies workforce initiatives in other business units that will have an impact on the Appeals budget for the out-years. Appeals Finance costs out these initiatives through the Plan Development, Budget Formulation, and Budget Execution cycles.
  5. Responds to inquiries from external stakeholders (Department of the Treasury, Office of Management and Budget, and Congress) on the Appeals budget.
  6. Manages the financial resource distribution process with the development of a financial plan that supports and tracks the program priorities of Appeals. This includes resources for Headquarters, Field and Campus operations, ADP and Telecom.
  7. Establishes financial policies, procedures and controls for Appeals in compliance with overall Service guidelines and procedures.
  8. Projects funding for the authorized staffing pattern and issues reports to ensure adherence to the authorized staffing pattern. Periodically provides labor projections to ensure Appeals stays within its allocated resources.
  9. Manages the procurement process for Appeals-wide needs and major contracts.
  10. Provides oversight and program management of the internal controls and purchase card usage in Appeals.

1.1.7.3.4 (10-17-2006)
Business Systems Planning

  1. Serves as the primary liaison for Appeals with MITS and promotes awareness of enterprise models for IT project selection, management, control, and governance.
  2. In consultation with Appeals Technical Services and Field Operations and the Appeals Division Information Officer (DIO), develops a strategic ADP spending plan for hardware and software requirements, both long and short term.
  3. Gathers and analyzes technology requirements, formulates short, intermediate, and long term strategies for achieving desired functionality, determines appropriate technological solutions for Appeals in consultation with Appeals Technical Services and Field Operations and the Appeals Information Systems Office (AISO).
  4. Assesses the feasibility of technological solutions based on a weighted index of project risk, schedule, cost, adherence to Appeals strategic plan objectives and known gaps in business processes.
  5. Facilitates the Appeals Risk Management Board, the Appeals Change Control Board and Appeals Project Management Discipline as methodologies to assess project impact on budget, facilities, human resources and organizational strategic goals.
  6. Develops business cases and requests for information services via the Appeals Enhancement Criteria request process, in consultation with Appeals Technical Services and Field Operations, the Division Information Officer (DIO) and the Chief, Appeals Information Systems Office.
  7. Advises the Change Control Board on requests to modify ACDS, evaluating requests for scope and benefits, costs, and risks.
  8. Monitors and updates the Appeals Addendum to the Master Service Level Agreement, in partnership with the Appeals DIO; promotes collaborative relationships with all MITS service providers.
  9. Monitors and tracks the security, test and evaluation of the Appeals major application, ACDS, in accordance with Federal Information Systems Management Act (FISMA) requirements. Works in partnership with the Appeals AISO, who is the principal designer of the ACDS application.
  10. Supports security and privacy awareness in Appeals and assures that employees understand requirements to encrypt sensitive data, protect IT assets and data, and report any losses or security breaches to appropriate authorities.
  11. Monitors, tracks and updates the Appeals OMB E-300 budget submission to Treasury, including the ACDS Security Certification and earned value and risk management determinations.
  12. Provides program management support and consultation to project managers to facilitate the delivery of business capabilities and strategic objectives.

1.1.7.3.5 (02-05-2008)
Appeals Quality Measurement System

  1. Plans, implements, and coordinates the Appeals Quality Measurement System (AQMS), which monitors and evaluates the quality and effectiveness of Appeals programs.
  2. Coordinates a portion of the Feedback Loop Program for Appeals for qualitative balanced measures.
  3. Performs closed reviews on a statistically valid random sample of all cases closed by Appeals using Appeals Quality Standards and Attributes.
  4. Evaluates Appeals case work, e.g. sample reviews, special issue reviews, large case process reviews, to determine whether conclusions reached by Appeals are consistent with tax law, procedures and policy requirements and appropriate to the case resolution and settlement.
  5. Analyzes and interprets supporting documents and distributes data to Area Directors and Managers.
  6. Identifies ways to improve the quality review process and AQMS report development and implements new processes and improvements when appropriate.
  7. Assists Area Directors and Managers in accomplishing program goals and solving case related problems.
  8. Coordinates with Strategic Planning/Measures Analysis to address issues pertaining to the effectiveness of AQMS programs and practices.
  9. Assists in the review of TAS Report to Congress, and TIGTA and GAO Audit Reports.
  10. Manages the AQMS Intranet web site, providing information about the purpose of AQMS, its rating system, results of case reviews and recommendations to improve the Appeals process.

1.1.7.3.6 (02-05-2008)
Learning and Education

  1. Appeals Learning and Education:
    • Performs strategic plan development to meet customer needs.
    • Develops training plan based on training needs assessment.
    • Performs training plan delivery planning with LEADS (CDS).
    • Develops, manages and monitors training budget.
    • Performs curriculum/content design, development and revisions for all modes of design and development following TDQAS (i.e. classroom, Centra, IVT, DVD, etc.).
    • Maintains course content on ELMS.
    • Develops functional leadership program content and coordinates with Leadership and Cross-functional Department in meeting readiness and basic leadership training needs.
    • Secures and manages Subject Matter Experts on course/product development projects including training and educating them on designing and developing performance based curricula/courses.
    • Coordinates and collaborates with HCO LEADS staff on a variety of matters (LCMS, ELMS, Training Policy Development, Measures, etc.).
    • Pursues NASBA CPE CPA accreditation for all appropriate technical courses through LMSB.
    • Competitively announces and selects classroom instructors as well as virtual instructors.

1.1.7.4 (02-05-2008)
Office of Director, Technical Services

  1. The Director of Technical Services Reports to the Deputy Chief, Appeals and is responsible for providing technical and procedural guidance to the field, identifying and designating emerging and coordinated issues to ensure consistency in settlements; developing and implementing alternative dispute resolution programs, and providing oversight and program direction for case processing.
  2. This mission is accomplished with the Directors and staff of Technical Guidance, Tax Policy and Procedure (Collection and Processing ), Tax Policy and Procedure (Exam) and Appeals Processing Services.

1.1.7.4.1 (10-17-2006)
Technical Guidance

  1. The Director, Technical Guidance, reports to the Director, Technical Services and is responsible for coordinating selected issues, including tax shelters, which are found in cases referred from LMSB, SB/SE, and TEGE. Specific programs include:
    • Compliance Coordinated Issues (formerly known as Industry Specialization Program)
    • Appeals Coordinated Issues
    • Emerging Issues
    • International Issues
    • Valuation Assistance
    • Tax Equity and Fiscal Responsibility Act (TEFRA)
    • Industry Issue Resolution (IIR)
  2. The Director, Technical Guidance
    1. Develops Appeals settlement guidelines and positions on coordinated issues to facilitate the timely and consistent settlement of issues.
    2. Makes recommendations to the Director, Technical Services on issues, industries, schemes and shelters that require coordination because of significant service-wide impact. Also recommends issues or programs which should be de-coordinated.
    3. Provides Appeals Officers and Appeals Team Case Leaders with specialized information, research and assistance on coordinated issues; provides issue specialists to serve as team members, consultants or mediators for Appeals cases with coordinated and emerging issues; provides review and concurrence for settlements proposed by Appeals or Compliance Officers using Appeals settlement guidelines to ensure its consistent application to similar cases.
    4. Provides international, valuation, financial products and TEFRA specialists, and economists and engineers, to assist Appeals Officers and Appeals Team Case Leaders with specialized information; these specialists may also serve as team members or consultants for Appeals cases.
    5. Monitors and reports on inventory and closures of coordinated issues and tax shelters.
    6. Works with Compliance to oversee the use of Delegation Order 4-25 and reports to the Director, Technical Services on its use and effectiveness.
    7. Participates in the Industry Issue Resolution (IIR) Program which provides guidance to resolve frequently disputed or burdensome business tax issues that are common to a significant number of taxpayers.
    8. Reviews revenue procedures, revenue rulings and other guidance drafted by Chief Counsel for publication.
    9. Identifies tax issues requiring legislative change or public clarification on IRS policies and procedures.
    10. Maintains oversight of IRM 8.7.3, Technical Guidance Programs .

1.1.7.4.2 (02-05-2008)
Tax Policy and Procedures (Exam)

  1. Manages programs generated from LMSB, SB/SE (Exam), W&I (Exam) and TEGE Operating Divisions. Serves as chief liaison with these Operating Divisions.
  2. Provides oversight and policy guidance in the negotiation and settlement of LMSB, SB/SE, W&I and TEGE examination tax disputes
  3. Manages the Alternative Dispute Resolution (ADR) Program for LMSB, SB/SE, W&I and TEGE exam issues.
  4. Updates forms, publications and notices originated by Appeals for all Exam programs.
  5. Manages the Controlled Correspondence Program for inquiries related to LMSB, SB/SE (Exam), TEGE and ADR policy issues.
  6. Drafts and coordinates the updates to Appeals IRM Part 8, Delegation Orders and Policy Statements.
  7. Provides managerial oversight on sensitive and confidential matters.
  8. Works with LMSB and SB/SE taxpayer groups and practitioner organizations to promote customer outreach and satisfaction.
  9. Coordinates the W&I (Exam)-Appeals, SB/SE-Appeals and LMSB-Appeals advisory boards.
  10. Manages the Appeals Authorities found in Combined Federal Regulations Sec. 601.106 describing Appeals practices and procedures and related revenue procedures.

1.1.7.4.3 (02-05-2008)
Tax Policy and Procedures (Collection and Processing Programs)

  1. Manages Programs generated from SB/SE Collection and W&I Collection and Campus Compliance and Accounts Management Programs; serves as chief liaison with the SB/SE and W&I Collection Operating Divisions for campus program issues.
  2. Serves as chief liaison with the Taxpayer Advocate Service on matters involving the Service Level Agreement and other related matters.
  3. Coordinates board meetings for the Counsel-Appeals, W&I Appeals, Taxpayer Advocate-Appeals and Collection-Appeals advisory boards.
  4. Coordinates the IRM Part 8 updates; forms, publications and notices originated by Appeals for all Collection programs.
  5. Provides managerial oversight on sensitive and confidential matters.
  6. Manages the Controlled Correspondence Program for inquiries related to Collection policy issues.
  7. Works with SB/SE and W&I taxpayer groups and practitioner organizations to promote customer outreach and satisfaction.
  8. Manages the Multilingual Initiative Strategy Program for Appeals.
  9. Serves as the Appeals liaison with the Office of Professional Responsibility (OPR).

1.1.7.4.4 (10-17-2006)
Appeals Processing Services (APS)

  1. Supports the Appeals Business Plan by accurately controlling and timely processing cases within Appeals and Counsel jurisdiction.
  2. Performs a full range of processing actions including adjustments, assessments, manual refunds, and abatements for all types of cases controlled by the AIMS, ACDS and PEAS systems.
  3. Processes various types of interim updates necessary to ensure that the Appeals inventory control system reflects accurate and current data.
  4. Provides support and assistance to Appeals employees and other IRS functions, stakeholders and taxpayers concerning issues related to the control and processing of various types of cases.
  5. Identifies and tracks cases that are docketed in U.S. Tax Court.

1.1.7.5 (10-17-2006)
Office of Director, Field Operations - East and West

  1. Mission: To provide operational support in meeting the Appeals Strategic Business Plan in a manner consistent with Appeals’ Mission and Vision Statements.
  2. The Director, Field Operations reports to the Deputy Chief, Appeals and is responsible for planning, managing, directing and executing nationwide field operations for Appeals. Supervises and is responsible for the activities of the Appeals Area/Campus Directors, Operations and Technical Advisors.
  3. Field Operations activities involve Examination and Collection cases that include income, excise, employment, estate and gift, tax exempt and government entities. Appeals workstreams and program responsibilities include Collection Due Process, Offer-in-Compromise, Penalty Appeals, Innocent Spouse and Freedom of Information Act.
  4. To accomplish the mission, Field Operations:
    1. Assists in the development of the overall Appeals strategy and goals to enhance compliance consistent with the Appeals Strategic Business Plan.
    2. Manages human capital resources to ensure accomplishment of Appeals’ strategic goals.
    3. Implements and provides feedback regarding Appeals policies and procedures.
    4. Communicates and coordinates with all IRS Operating Divisions.
    5. Maintains effective internal communications program to keep employees informed of Appeals policies, procedures, IRS laws and regulations.
    6. Encourages and participates in equal employment and diversity program activities.
    7. Deploys resources where required to meet needs of taxpayers and internal customers.
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