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Sec. 601.106(f)(2), Statement of Procedural Rules. Thus, while
not de novo review by a judge, Appeals nonetheless provides a
taxpayer with an opportunity to dispute a tax liability.
The importance to Congress of a meaningful Appeals process
as part of the overall tax collection scheme is apparent in the
Restructuring and Reform Act. While the opportunity for Appeals
consideration has long been part of the Commissioner’s collection
scheme, it had not previously been mandated by the Code. The
Restructuring and Reform Act sec. 1001, 112 Stat. 689, however,
mandates that an independent appeals function exist within the
IRS:
Reorganization of the Internal Revenue Service
(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.
Furthering this mandate, Senator Roth, Chairman of the Senate
Committee on Finance, explained in his statement introducing the
Restructuring and Reform Act for Senate debate:
One of the major concerns we heard throughout our
oversight initiative was that the taxpayers who get
caught in the IRS hall of mirrors have no place to turn
that is truly independent and structured to represent
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Last modified: November 10, 2007