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Appeals officers’ judgment. The relevant language of RRA 1998
sec. 1001(a) provides as follows:
(a) In General.--The Commissioner of Internal
Revenue shall develop and implement a plan to
reorganize the Internal Revenue Service. The plan
shall--
* * * * * * *
(4) ensure an independent appeals function within
the Internal Revenue Service, including the prohibition
in the plan of ex parte communications between appeals
officers and other Internal Revenue Service employees
to the extent that such communications appear to
compromise the independence of the appeals officers.
Under authority of the above flush language of RRA 1998 sec.
1001(a), respondent promulgated Rev. Proc. 2000-43, 2000-2 C.B.
404, effective for administrative CDP appeals initiated after
October 23, 2000. Id., sec. 4, 2000-2 C.B. at 409. Therein ex
parte communications are defined as written or oral
communications that occur between Appeals officers and other
employees of respondent without the taxpayer, or his or her
representative, being able to participate in the communications.
Id., sec. 3, Q&A-1 and 2, 2000-2 C.B. at 405.
Rev. Proc. 2000-43, sec. 3, Q&A-5, 2000-2 C.B. at 405-406,
makes it clear that ex parte communications about substantive
matters, such as a taxpayer’s credibility and the accuracy and
importance of alleged facts, are to be treated as improper ex
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