Appeals Office
E9172
The Appeals Office is an independent administrative body within the IRS that resolves tax disputes between taxpayers and the agency without going to court.
Observed surface forms (1)
| Surface form | Occurrences |
|---|---|
| IRS Appeals Office | 0 |
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
administrative body
ⓘ
office of the Internal Revenue Service ⓘ tax dispute resolution body ⓘ |
| alternativeTo |
United States Court of Federal Claims in tax cases
ⓘ
United States district courts ⓘ
surface form:
United States District Courts in tax cases
United States Tax Court ⓘ |
| avoids | formal court proceedings ⓘ |
| characteristic |
intended to be impartial
ⓘ
intended to be independent of IRS exam and collection ⓘ separate from IRS compliance functions ⓘ |
| communicationChannel |
in-person conferences
ⓘ
telephone conferences ⓘ virtual conferences ⓘ written correspondence ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| function |
conduct independent review of IRS determinations
ⓘ
consider appeals of collection actions ⓘ consider taxpayer appeals of IRS examination findings ⓘ facilitate settlement of tax controversies ⓘ hold conferences with taxpayers or their representatives ⓘ issue administrative decisions in tax disputes ⓘ |
| goal |
enhance public confidence in the integrity of the tax system
ⓘ
resolve disputes in a fair and impartial manner ⓘ |
| handles |
collection due process cases
ⓘ
employment tax disputes ⓘ estate and gift tax disputes ⓘ income tax disputes ⓘ offers in compromise appeals ⓘ penalty disputes ⓘ trust fund recovery penalty appeals ⓘ |
| hasTypeOfStaff |
appeals officers
ⓘ
appeals team managers ⓘ settlement officers ⓘ |
| jurisdiction | federal tax law of the United States ⓘ |
| legalBasis |
IRS administrative procedures
ⓘ
Internal Revenue Code ⓘ |
| location | Washington, D.C. ⓘ |
| overseenBy | United States Department of the Treasury ⓘ |
| parentAgency | Internal Revenue Service ⓘ |
| partOf | Internal Revenue Service ⓘ |
| purpose |
promote voluntary compliance with tax laws
ⓘ
provide an administrative alternative to tax litigation ⓘ resolve tax disputes between taxpayers and the IRS ⓘ |
| resolves | tax disputes without litigation ⓘ |
| serves |
business taxpayers
ⓘ
individual taxpayers ⓘ tax-exempt organizations ⓘ |
| usesProcess |
administrative appeal
ⓘ
hazards of litigation analysis ⓘ informal conference ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.