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.
Increase taxpayer awareness of the Appeals process and their rights within the process
- Increase taxpayer awareness of alternative dispute resolution programs
Improve our processes to meet customer needs and expectations and to reduce the length of the Appeals process while spending the right amount of time with each taxpayer
- Promote employee productivity, engagement, and satisfaction
Appeals — Continuing the Tradition
The Appeals function serves as the administrative forum for any taxpayer contesting an IRS compliance action. It traces its origins to August 1, 1927, when the Commissioner established a Special Advisory Committee to provide an appeal for cases pending before the Board of Tax Appeals, the predecessor to the United States Tax Court. While the organizational structure and name of the Committee has changed over the years, Appeals' mission — to expedite the settlement of tax disputes without formal trial — remains the same.
From 1927 to today, Appeals employees have been proud of their role in tax administration. From a function with less than 50 employees and an inventory of approximately 5,000 cases, Appeals has grown to over 1,800 employees, with an inventory of over 68,000 cases.
Appeals constantly looks for ways to reduce the length of the Appeals process to better meet taxpayer needs. Traditionally, Appeals held mostly face-to-face conferences. While still available, Appeals encourages telephone or correspondence conferences when they can significantly shorten the overall time of the Appeals process, thereby reducing taxpayer burden.
”The Appeals mission and its employees are all about professionalism, technical expertise and achieving resolution of disputes in the best way possible for the American taxpayers — both in terms of specific taxpayer disputes and in terms of using our own resources responsibly and efficiently,” said Sarah Hall Ingram, Chief, Appeals.
Visit the Appeals webpage on IRS.gov to find out more.
Page Last Reviewed or Updated: November 30, 2007