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their concerns. This legislation requires the agency
to establish an independent Office of Appeals--one that
may not be influenced by tax collection employees or
auditors.
Appeals officers will be made available in every
state, and they will be better able to work with
taxpayers who proceed through the appeals process.
144 Cong. Rec. 14689 (1998) (Statement of Senator Roth). This
suggests that Congress intended the Restructuring and Reform Act
to result in an Appeals function that acted as something more
than just a rubber stamp for the Commissioner’s determinations.
The importance of the Appeals process in resolving disputes
is also apparent because Congress, as part of the Restructuring
and Reform Act, directed respondent to develop alternative
dispute resolution procedures. Thus, section 7123(b) now
mandates:
SEC. 7123(b). Alternative Dispute Resolution
Procedures.--
(1) Mediation.-- The Secretary shall prescribe
procedures under which a taxpayer or the Internal
Revenue Service Office of Appeals may request non-
binding mediation on any issue unresolved at the
conclusion of--
(A) appeals procedures; * * *
Respondent has now developed procedures whereby a taxpayer can
request mediation of factual and legal issues after settlement
discussions with the Appeals Office have proved unsuccessful.
Rev. Proc. 2002-44, 2002-2 C.B. 10; see also Rev. Proc. 2006-44,
2006-44 I.R.B. 800 (establishing arbitration procedures to
resolve certain factual disputes).
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Last modified: November 10, 2007