- 1.1.7 Appeals
- 126.96.36.199 Chief, Appeals
- 188.8.131.52 Appeals Headquarters
- 184.108.40.206 EEO and Diversity
- 220.127.116.11 Communications
- 18.104.22.168 Strategy and Finance
- 22.214.171.124.1 Business Systems Planning
- 126.96.36.199.2 Learning and Education
- 188.8.131.52.3 Finance
- 184.108.40.206.4 Strategic Planning/Measures Analysis
- 220.127.116.11.5 Human Capital Program
- 18.104.22.168 Specialty Operations
- 22.214.171.124.1 Domestic Operations
- 126.96.36.199.2 International Operations
- 188.8.131.52.3 Appeals Team Case Leader (ATCL) Operations
- 184.108.40.206.4 Art Appraisal Services
- 220.127.116.11 Policy, Quality and Case Support
- 18.104.22.168.1 Tax Policy and Procedure
- 22.214.171.124.1.1 Tax Policy and Procedure (Exam, TE/GE & ADR)
- 126.96.36.199.1.2 Tax Policy and Procedure (Collection & Processing)
- 188.8.131.52.2 Appeals Quality Measurement System
- 184.108.40.206.3 Technical Support
- 220.127.116.11.4 Account and Processing Support (APS)
- 18.104.22.168 Operations
Part 1. Organization, Finance, and Management
Chapter 1. Organization and Staffing
Section 7. Appeals
October 01, 2012
(1) This transmits revised IRM 1.1.7, Organization and Staffing, Appeals.
(1) Revised IRM to reflect the new organizational titles and structure resulting from the Appeals 2012 Alignment Project.
Susan L. Latham
Director, Policy, Quality and Case Support
The Appeals mission is to resolve tax controversies, without litigation, on a basis which is fair and impartial to both the Government and the taxpayer and in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency of the Service.
The Chief, Appeals reports to the Commissioner of Internal Revenue Service and is responsible for planning, managing, directing and executing nationwide activities for Appeals.
To accomplish the mission, Appeals:
Works with the IRS Commissioner to ensure an independent Appeals process.
Develops and implements Appeals measures that balance customer satisfaction, employee satisfaction and business results.
Manages Appeals human capital resources through a Strategic Human Capital Plan that articulates workforce needs and strategies to meet them.
Ensures that Appeals programs meet taxpayer requirements.
Assists Appeals customers in understanding the Appeals process and their rights by providing information through plain language publications, seminars, workshops, websites and other products.
Provides taxpayers a variety of alternative dispute resolution forums to resolve taxpayer disputes without litigation, including but not limited to face-to-face and telephone conferences, resolution through correspondence, alternative dispute resolution services including fast-track settlement, formal mediation services, early referral of issues to Appeals and simultaneous consideration of issues by Appeals and Competent Authority.
Provides taxpayers with an administrative appeal on disputes regarding requests made under the Freedom of Information Act.
Provides practitioners with an administrative appeals process regarding Service determinations to withhold or remove electronic filing authorization.
Supports taxpayers’ needs for a high quality review of art object appraisals and evaluations along with providing expert witness testimony in litigated cases on art object appraisals and evaluations.
Conducts ongoing research to gather data regarding Appeals determination results and provides feedback to the IRS Operating Divisions as well as the Functional Divisions of Taxpayer Advocate and Counsel.
Participates in equal employment and diversity program activities.
Cases handled for the Service include:
Appeals of the decisions of business unit commissioners, generally involving income, profits, estate, gift and excise tax (except those imposed on alcohol, tobacco and firearms);
Docketed United States Tax Court cases under the jurisdiction of Appeals.
Appeals of collection actions (liens, levies, seizures and termination or denial of installment agreements);
Trust fund recovery penalty appeals;
Pension plans and exempt organizations;
See http://appeals.web.irs.gov/about/org-chart.htm for the Appeals Organization Chart.
The following Directors and their staff report to the Chief/Deputy Chief, Appeals:
Deputy Chief, Appeals
EEO and Diversity
Strategy and Finance
Policy, Quality and Case Support
Field Operations East
Field Operations West
The mission of headquarters is to assist the Chief, Appeals by providing strategic and operational support to field operations and technical services within Appeals. Headquarters will also interpret, modify as appropriate, and implement guidance issued by the National Headquarters.
The Chief/Deputy Chief, Appeals has functional responsibility for all Headquarter operations in Appeals. Headquarters operations include the managers and staff of the following units:
EEO and Diversity
Strategy and Finance
Policy, Quality and Case Support
This subsection covers the services provided by AWSS for Appeals EEO needs.
Works to integrate EEO and Diversity into the division’s strategic planning process and day-to to-day business operations.
Assesses and monitors the division’s policies, procedures, systems, and proposals while providing advice and guidance on the potential EEO impact.
Actively participates in senior level meetings to influence policy decisions and to ensure decisions do not adversely impact the division’s EEO and diversity goals.
Actively participates in the strategic development of the division’s recruitment and hiring plan (e.g., disability recruitment, minority recruitment in connection with mandated executive orders, etc.)
Advises the Chief, Appeals on EEO and Diversity issues.
Oversees the Appeals EEO and Diversity Advisory Committee.
Assists Appeals executives and managers in meeting their EEO and Diversity commitments and provides training to Appeals staff on EEO-related matters and issues.
Annually prepares Appeals section of MD-715 Report for Headquarters EEO and Diversity and prepares additional reports and conducts analysis on key workforce related trends and actions.
Ensures that Treasury reasonable accommodation policy is appropriately implemented.
Facilitates effective communication with Appeals employees and other internal and external stakeholders.
Develops Appeals-wide internal communication strategies, plans, and messages.
Prepares speeches and briefing papers for the Chief/Deputy, Appeals and serves as the Public Affairs contact.
Serves as a central point of contact for Internal Communications and Media Relations.
Manages Appeals’ internet and intranet websites including their content.
The Director, Strategy and Finance, is responsible for designing, developing and delivering short- and long-range tax administration programs, policies, strategies, and objectives for the Appeals organization and to monitor their overall effectiveness.
The mission is accomplished through the combined staffs of:
Business System Planning
Learning and Education
Strategic Planning/Measures Analysis
Human Capital Programs
Serves as the primary liaison for Appeals with MITS and promotes awareness of enterprise models for IT project selection, management, control, and governance.
In consultation with Appeals Headquarters and the Appeals Field and Campus Operations and the Appeals Division Information Officer (DIO), develops a strategic ADP spending plan for hardware and software requirements, both long and short term.
Gathers and analyzes technology requirements, formulates short, intermediate, and long term strategies for achieving desired functionality, determines appropriate technological solutions for Appeals in consultation with Appeals Headquarters and the Appeals Field and Campus Operations and the Appeals Information Systems Office (AISO).
Assesses the feasibility of technological solutions based on a weighted index of project risk, schedule, cost, adherence to Appeals strategic plan objectives and known gaps in business processes.
Facilitates the Appeals Risk Management Board, the Appeals Change Control Board and Appeals Project Management Discipline as methodologies to assess project impact on budget, facilities, human resources and organizational strategic goals.
Develops business cases and requests for information services via the Appeals Enhancement Criteria request process, in consultation with Appeals Headquarters and the Appeals Field and Campus Operations, the Division Information Officer (DIO) and the Chief, Appeals Information Systems Office.
Advises the Change Control Board on requests to modify ACDS, evaluating requests for scope and benefits, costs, and risks.
Monitors and updates the Appeals Addendum to the Master Service Level Agreement, in partnership with the Appeals DIO; promotes collaborative relationships with all MITS service providers.
Monitors and tracks the security, test and evaluation of the Appeals major application, ACDS, in accordance with Federal Information Systems Management Act (FISMA) requirements. Works in partnership with the Appeals AISO, who is the principal designer of the ACDS application.
Supports security and privacy awareness in Appeals and assures that employees understand requirements to encrypt sensitive data, protect IT assets and data, and report any losses or security breaches to appropriate authorities.
Monitors, tracks and updates the Appeals OMB E-300 budget submission to Treasury, including the ACDS Security Certification and earned value and risk management determinations.
Provides program management support and consultation to project managers to facilitate the delivery of business capabilities and strategic objectives.
Appeals Learning and Education:
Performs strategic plan development to meet customer needs.
Develops training plan based on training needs assessment.
Performs training plan delivery planning with LEADS (CDS).
Develops, manages and monitors training budget.
Performs curriculum/content design, development and revisions for all modes of design and development following TDQAS (i.e. classroom, Centra, IVT, DVD, etc.).
Maintains course content on ELMS.
Develops functional leadership program content and coordinates with Leadership and Cross-functional Department in meeting readiness and basic leadership training needs.
Secures and manages Subject Matter Experts on course/product development projects including training and educating them on designing and developing performance based curricula/courses.
Coordinates and collaborates with HCO LEADS staff on a variety of matters (LCMS, ELMS, Training Policy Development, Measures, etc.).
Pursues NASBA CPE CPA accreditation for all appropriate technical courses through LMSB.
Competitively announces and selects classroom instructors as well as virtual instructors.
Secures the resources needed for Appeals to fulfill its mission and ensures the efficient and effective use of those resources.
Develops an integrated budget submission for the Appeals organization.
Informs Appeals management of the status of funds and provides them with the analysis needed for sound decision making.
Identifies workforce initiatives in other business units that will have an impact on the Appeals budget for the out-years. Appeals Finance costs out these initiatives through the Plan Development, Budget Formulation, and Budget Execution cycles.
Responds to inquiries from external stakeholders (Department of the Treasury, Office of Management and Budget, and Congress) on the Appeals budget.
Manages the financial resource distribution process with the development of a financial plan that supports and tracks the program priorities of Appeals. This includes resources for Appeals Headquarters and the Appeals Field and Campus Operations, ADP and Telecom.
Establishes financial policies, procedures and controls for Appeals in compliance with overall Service guidelines and procedures.
Projects funding for the authorized staffing pattern and issues reports to ensure adherence to the authorized staffing pattern. Periodically provides labor projections to ensure Appeals stays within its allocated resources.
Manages the procurement process for Appeals-wide needs and major contracts.
Provides oversight and program management of the internal controls and purchase card usage in Appeals.
Manages the strategic planning activities of Appeals, monitors workload trends, and develops overall goals and performance measures for Appeals.
Develops and implements measures for the Appeals function that balance customer satisfaction, employee satisfaction and business results.
Looks across the Appeals organization to identify trends and emerging issues and concerns within the LB&I, SB/SE, W&I and TE/GE taxpayer segments.
Develops workload projections and assists Appeals Headquarters and the Appeals Field and Campus Operations in identifying and implementing business plans tailored to workload and emerging issues originating from LB&I, SB/SE, W&I and TE/GE taxpayer segments.
Assists Appeals Headquarters and the Appeals Field and Campus Operations in evaluating and improving existing processes as well as developing new processes.
Analyzes and interprets customer satisfaction survey results and advises Appeals Headquarters and the Appeals Field and Campus Operations of trends and issues identified.
Coordinates and provides oversight of the Appeals Strategic Plan, annual Program Letter (Organizational Priorities), the quarterly Business Performance Review, responses to IRS Oversight Board Operations Committee information requests, and periodic Appeals reports – both public and internal-use-only.
Serves as the Appeals representative on the Human Capital Advisory Council and Human Capital Planning SubCouncil.
Develops and implements policies, guidelines and procedures for the division within parameters set by the IRS Human Capital Office.
Serves as Liaison between Appeals managers and IRS Human Capital Office to obtain HR services, e.g., classification, position management, recruitment and hiring support.
Provides administrative analysis and support to Appeals Headquarters as requested.
Provides support to organizational improvement efforts by developing an integrated Strategic Human Capital Plan and providing change management analysis and support for Appeals Strategic Programs.
Prepares Appeals’ Human Capital Strategic Assessment as part of Appeals Strategic Plan.
Manages the Employee Engagement Program, including analysis and interpretation of employee survey results and oversight of the Employee Engagement Survey Program and Action Plan; "Voice It" initiative.
Coordinates Front-Line and Senior Manager Readiness and Development programs in conjunction with the Human Capital Office.
Provides coordination, advice, and analysis concerning division-wide labor and employee relations issues.
Provides guidance on succession planning, workforce planning and strategic recruitment and retention to Appeals Headquarters and the Appeals Field and Campus Operations; develops and monitors authorized staffing pattern; issues reports to ensure adherence to the authorized staffing pattern.
Provides guidance in Hiring and Staffing issues, e.g., managerial competencies, HR Connect, ad hoc staffing issues. Serves as Liaison to Human Capital Office to ensure support on Hiring Initiatives, crediting plans, PD development, reports.
Monitors the Office of Government Ethics reporting requirements for Appeals. Provides oversight of the Section 1204 Reporting.
Provides oversight and guidance for the Health and Safety programs.
Provides oversight and guidance for Appeals Security issues.
Manages the Facilities, i.e. space, telephones and moves and Records Management programs.
The Director, Specialty Operations, is responsible for providing technical and procedural guidance to the field (Domestic and International Operations), working the largest Appeals cases (ATCL Operations), and oversight of the Commissioner's Art Advisory Panel (Art Appraisal Services).
This mission is accomplished through the Directors and staff of:
Appeals Team Case Leader (ATCL) Operations
Art Appraisal Services
Domestic Operations and International Operations have parallel roles and responsibilities except in a few areas as noted in each of their sections.
Recommends settlement positions on significant service-wide issues, industries, schemes and shelters that require coordination to the Director, Specialty Operations.
Develops Appeals settlement guidelines and positions to facilitate the timely and consistent settlement on coordinated issues. Cases with the below designation are referred to technical specialists in Specialty Operations.
Compliance Coordinated Issues (CCI)
Appeals Coordinated Issue (ACI)
Appeals Coordinated Issue - Category of Case (ACIcc)
Appeals Emerging Issue (EM)
Provides Appeals Officers and Appeals Team Case Leaders with specialized information, research and assistance on coordinated issues; provides issue specialists to serve as team members, consultants or mediators for Appeals cases with coordinated and emerging issues; provides review and concurrence for settlements proposed by Appeals or Compliance Officers for coordinated issues to ensure consistent resolution of similar cases. Review and Concurrence does not apply to Appeals Coordinated Issue - Category of Case (ACIcc) or Emerging Issue (EM).
Provides specialists to assist Appeals Officers and Appeals Team Case Leaders. These specialists may also serve as team members or consultants for Appeals cases.
Monitors and reports on inventory and closures of coordinated issues and tax shelters.
Works with Compliance to oversee the use of Delegation Order 4-25 and reports to the Director, Specialty Operations on its use and effectiveness for domestic issues.
Participates in the Industry Issue Resolution (IIR) Program which provides guidance to resolve frequently disputed or burdensome business tax issues that are common to a significant number of taxpayers
Reviews revenue procedures, revenue rulings and other guidance drafted by Chief Counsel for publication.
Identifies tax issues requiring legislative change or public clarification on IRS policies and procedures.
Maintains oversight of IRM 8.7.3, Technical and Procedural Guidelines, Domestic and International Operations Programs..
The Director, Domestic Operations, is responsible for designating and coordinating issues, which are found in cases referred from LB&I, SB/SE, W&I and TE/GE. In addition, The Director, Domestic Operations is responsible for planning, managing, directing and executing nationwide Estate and Gift and TE/GE case resolution operations for Appeals. Other specific programs to Domestic Operations include:
Abusive tax avoidance transactions
Tax Equity and Fiscal Responsibility Act (TEFRA)
The Director, International Operations is responsible for coordinating the Appeals International Program. The Appeals International Program provides coordination and expertise to Appeals in all International areas as well as monitoring and reporting on inventory. Other specific programs to International Operations include:
Coordinated and non-coordinated International issues
Abusive tax avoidance transactions involving International issues
The Director, Appeals Team Case Leader (ATCL) Operations coordinates a national program with responsibility for the largest cases in Appeals, generally Coordinated Industry Cases (CIC) and Industry Cases (IC) with multiple complex tax issues with over $10 million dollars in dispute.
See IRM 8.7.11, Technical and Procedural Guidelines - Working Appeals Team Cases, for more information on ATCL Operations and team cases.
The Director, Art Appraisal Services, leads a staff of art appraisers who value art or other objects with a claimed value of $50,000 or more. Other specific programs to Art Appraisal Services include:
Manage the Art Advisory Panel process.
Determine the value of art objects not included in the Art Panel process.
Provide valuation of gifts to Government officials.
Testify as an expert witness in litigated cases.
Perform external and internal outreach through public speaking, training classes, and meetings.
The Director, Policy, Quality and Case Support is responsible for providing technical and procedural guidance to the field, establishing and maintaining policies and standard procedures for Appeals work streams, conducting operational reviews and providing information regarding case work flow and organizational performance, identifying and resolving issues that impact Appeals stakeholders, coordinating advisory boards, providing coordinated and complete Appeals responses to GAO and TIGTA reports, overseeing the Appeals Internal Management Document program. developing and implementing alternative dispute resolution programs, and providing oversight and program direction for the Appeals Quality Measurement System (AQMS) and case support functions.
This mission is accomplished through the Directors and staff of:
Tax Policy and Procedure (Exam, TE/GE & ADR)
Tax Policy and Procedure (Collection and Processing)
Appeals Quality Measurement System (AQMS)
Account and Processing Support (APS)
Tax Policy and Procedure is comprised of two teams:
Tax Policy and Procedure (Exam, TE/GE & ADR)
Tax Policy and Procedure (Collection & Processing)
Both Tax Policy and Procedure teams have parallel roles and responsibilities for their assigned program areas except in a few areas as noted in each of their sections.
Provides support to Appeals as a main point of contact for policy and procedural issues.
Drafts and coordinates the updates to Appeals-owned Internal Revenue Manuals (IRM), Delegation Orders and Policy Statements. Serves as chief liaison to the Office of Servicewide Policy, Directives and Electronic Research (SPDER).
Updates forms, publications and notices originated by Appeals.
Coordinates advisory boards and providing feedback loop data to the Operating Divisions.
Provides managerial oversight on sensitive and confidential matters.
Conducts program reviews.
Initiates or assists with Appeals Work Requests to improve the automated systems used in Appeals.
Promotes customer outreach and satisfaction by working with taxpayer groups and practitioner organizations.
Other specific programs to Tax Policy and Procedure (Exam, TE/GE &ADR) include:
Serves as chief liaison and manages programs generated from LB&I, SB/SE (Exam), W&I (Exam) and TE/GE Operating Divisions.
Provides oversight and policy guidance in the negotiation and settlement of LB&I,, SB/SE, W&I and TE/GE examination tax disputes.
Manages the Alternative Dispute Resolution (ADR) Program for LB&I,, SB/SE, W&I and TE/GE exam issues.
Coordinates advisory boards with LB&I, SB/SE (Exam), W&I (Exam), TE/GE and Counsel.
Manages the Controlled Correspondence Program for inquiries related to LB&I,, SB/SE (Exam), TE/GE and ADR policy issues.
Serves as the Appeals liaison with the Office of Professional Responsibility (OPR).
Provides technical review of Examination-related IRMs for consistency with Appeals Procedures.
Other specific programs to Tax Policy and Procedure (Exam, TE/GE & ADR) include:
Serves as chief liaison and manages programs generated from the SB/SE and W&I Collection Operating Divisions, including Campus Compliance and Accounts Management for campus program issues.
Serves as chief liaison with the Taxpayer Advocate Service on matters involving the Service Level Agreement and other related matters.
Coordinates advisory boards with Collection and Taxpayer Advocate Service (TAS).
Manages the Controlled Correspondence Program for inquiries related to Collection policy issues.
Manages the Alternative Dispute Resolution (ADR) Program for SB/SE Collection issues.
Provides assistance and support to Account and Processing Support employees and managers, other IRS functions and stakeholders concerning issues related to the processing of various types of cases.
Manages the Multilingual Initiative Strategy Program for Appeals.
Serves as chief liaison for TIGTA and GAO audits.
Provides technical review of Collection IRMs for consistency with Appeals Procedures.
Plans, implements, and coordinates the Appeals Quality Measurement System (AQMS), which monitors and evaluates the quality and effectiveness of Appeals programs.
Coordinates a portion of the Feedback Loop Program for Appeals for qualitative balanced measures.
Performs closed reviews on a statistically valid random sample of all cases closed by Appeals using Appeals Quality Standards and Attributes.
Evaluates Appeals case work, e.g. sample reviews, special issue reviews, large case process reviews, to determine whether conclusions reached by Appeals are consistent with tax law, procedures and policy requirements and appropriate to the case resolution and settlement.
Analyzes and interprets supporting documents and distributes data to Area Directors and managers.
Identifies ways to improve the quality review process and AQMS report development and implements new processes and improvements when appropriate.
Assists Area Directors and managers in accomplishing program goals and solving case related problems.
Coordinates with Strategic Planning/Measures Analysis to address issues pertaining to the effectiveness of AQMS programs and practices.
Assists in the review of TAS Report to Congress, and TIGTA and GAO Audit Reports.
Manages the AQMS website, providing information about the purpose of AQMS, its rating system, results of case reviews and recommendations to improve the Appeals process.
Technical Support is comprised of two functions:
Tax Computation Specialists (TCS)
Appeals TEFRA Team (ATT)
Tax Computation Specialists are responsible for completing tax computations and account summaries in accordance with the decisions and determinations of Appeals Officers, ATCLs, Counsel and Department of Justice Attorneys and opinions of the Tax Courts. TCSs prepare settlement computations, Rule 155 computations, refund litigation computations, statements of account, notices of deficiency and other notices, and tentative computations. TCSs also provide technical and accounting analyses of tax in some of the most difficult and complex cases in the tax arena, including certain protested and/or petitioned Joint Committee cases.
The centralized Appeals TEFRA Team is responsible for coordinating and controlling certain TEFRA key case actions in Appeals.
Technical Support is comprised of two functions:
Account and Processing Support (APS)
Appeals Account Resolution Specialists (AARS)
Supports the Appeals business plan by accurately controlling and timely processing cases within Appeals and Counsel jurisdiction.
Performs a full range of processing actions including adjustments, assessments, manual refunds, and abatements for all types of cases controlled by the Audit Information Management System (AIMS), Appeals Centralized Database (ACDS), and Processing Employee Automated System (PEAs).
Processes various types of interim updates necessary to ensure that the Appeals inventory control system reflects accurate and current data.
Provides support and assistance to Appeals employees and other IRS functions, stakeholders and taxpayers concerning issues related to the control and processing of various types of cases.
Identifies and tracks cases that are docketed in the U.S. Tax Court.
Handles inquiries for every type of case; open, unassigned, assigned, closed, and not yet in Appeals.
Resolves cases closed from Appeals that have account related problems.
The mission of Appeals Operations is to provide operational support in meeting the Appeals Strategic Business Plan in a manner consistent with Appeals’ Mission and Vision Statements.
The Operations Directors include:
Director, Field Operations East
Director, Field Operations West
Director, Campus Operations
The Operations Directors are responsible for planning, managing, directing and executing nationwide field and campus operations for Appeals. The Operations Directors supervise and are responsible for the activities of Appeals Area/Campus Directors, Senior Operations Advisors and Technical Advisors.
Operations activities involve resolving a wide variety of types of cases from many sources, predominately Examination and Collection source cases. See IRM 22.214.171.124 (4) for a list of some of the types of cases worked in Appeals.
To accomplish the mission, Operations:
Assists in the development of the overall Appeals strategy and goals to enhance compliance consistent with the Appeals Strategic Business Plan.
Manages human capital resources to ensure accomplishment of Appeals’ strategic goals.
Implements and provides feedback regarding Appeals policies and procedures.
Communicates and coordinates with all IRS Operating Divisions.
Maintains effective internal communications program to keep employees informed of Appeals policies, procedures, IRS laws and regulations.
Encourages and participates in equal employment and diversity program activities.
Deploys resources where required to meet needs of taxpayers and internal customers.