J. Jean Moore - Page 10

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          parte communications and are prohibited under RRA 1998 sec.                 
               Rev. Proc. 2000-43, supra, specifies that respondent’s                 
          Appeals officers should not communicate with respondent’s revenue           
          agents and officers if the communications would, or would appear            
          to, compromise the independent judgment of the Appeals Office.              
          Id. sec. 3, Q&A-29, 2000-2 C.B. at 409.                                     
               An exception is provided to the prohibited ex parte                    
          communications rule of Rev. Proc. 2000-43, supra, for                       
          communications that relate only to administrative, ministerial,             
          or minor procedural matters.  Communications between an Appeals             
          officer and a revenue officer about the location of missing file            
          documents are listed as an example of ex parte communications               
          that would be allowed.  Id. sec. 3, Q&A-5.                                  
               In Drake v. Commissioner, 125 T.C. 201, 210 (2005), we                 
          remanded a CDP case to respondent’s Appeals Office because of               
          documents that were regarded by the Court as ex parte and                   
               Herein, the Appeals officer and the offer specialist should            
          have carefully restricted the communications they had with the              
          revenue officers relating to the collection of petitioner’s taxes           
          to mere administrative, ministerial, or minor procedural matters.           
               The suggestions by the California and Oregon revenue                   
          officers to the Appeals officer and to the offer specialist to              

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