J. Jean Moore - Page 9

                                        - 9 -                                         
          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                     
                        *     *     *     *     *     *     *                         
                    (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               

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011