The IRS Independent Office of Appeals (Appeals) serves as the administrative forum for any taxpayer contesting an IRS compliance action. Appeals encompasses a number of programs, including Alternative Dispute Resolution, Art Appraisal Services and more. Mission 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. Strategic priorities Increase taxpayer awareness of the appeals process and their rights within the process. Increase taxpayer awareness of alternative dispute resolution programs. Improve our processes to meet customer needs and to reduce the length of the appeals. process while spending the right amount of time with each taxpayer. Promote employee productivity, engagement, and satisfaction. Appeals - Continuing the tradition Appeals constantly looks for ways to reduce the length of the appeals process to better meet taxpayer needs. Traditionally, Appeals held mostly face-to-face conferences. While still available, Appeals encourages video, telephone or correspondence conferences when they can significantly shorten the overall time of the appeals process, thereby reducing taxpayer burden. How to contact Appeals If your case was forwarded to Appeals, contact us to get the status of your appeal request at 855-865-3401. Don't have a case? Find how to request an appeal. Overview Collection Appeals Collection Appeals considers IRS Collection-source cases such as collection due process, offer in compromise, Collection Appeals Program, and Trust Fund Recovery Program cases. Examination Appeals Examination Appeals works cases before (non-docketed) or after (docketed) a taxpayer petitions the U.S. Tax Court. Common non-docketed cases are protested notice of proposed adjustments, claims and audit reconsiderations, penalty appeals and interest abatements. A docketed case is one where a statutory notice of deficiency or other notice with Tax Court rights (e.g., a notice of determination for innocent spouse relief) has been issued. Specialized Examination Programs and Referrals (SEPR) SEPR works specialized examination cases including Tax-Exempt/Government Entities, estate and gift tax, innocent spouse, penalty appeals, and international cases. SEPR also provides support for Bipartisan Budget Act (BBA), Tax Equity and Fiscal Responsibility Act (TEFRA) cases, coordinated technical issues and art appraisal services. Case and Operations Support Case and Operations Support is responsible for Appeals mission-related training, information technology, policy, quality assurance, human capital, finance and case processing support. Appeals leadership Elizabeth (Liz) Askey (acting), Chief of Appeals, 202-317-5506 Shahid Babar (acting), Deputy Chief of Appeals, 603-402-5703 Jarnail Dhatt (acting), Director, Collection Appeals, 916-974-5260 Darlena Billops-Hill, Director, Examination Appeals, 313-234-1677 Reinhard Schmuck, Director, Area 9 (Appeals Team Case Leader), 212-298-2097 John E. Hinding, Director, Specialized Examination Programs and Referrals (SEPR), 202-317-6557 Maricarmen Cuello, Director (International), 305-982-5364 Krista Floyd (acting), Director, (Estate & Gift, Tax-Exempt/Government Entities, Innocent Spouse, Art Appraisal), 813-367-8444 Margaret Harris, Director (Technical Guidance), 716-961-5153 Mariola Szypszak (acting), Director (Technical Support), 973-468-3243 Patrick McGuire (acting), Director, Case and Operations Support, 503-265-3755 Welcome to IRS Appeals Transcript
