This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print this page

The IRS Office of Appeals

Deciphering who has settlement authority

A major goal of the Internal Revenue Service’s (IRS’s) issue management strategy is consistent resolution of compliance issues. This goal appears to have produced a shift in how the IRS Appeals Division settles cases. Some practitioners have noted less flexibility and greater reliance on uniform settlement terms recently — including Appeals Officers coming to the table with settlement terms already defined. To protect their interests, taxpayers should make sure they interact directly with Appeals decision makers. But in this environment, determining who has settlement authority is not as easy as it once was.
In this article, Deloitte discusses Appeals procedures and strategies to include:

  • Appeals mission, structure, and settlement approach
  • Coordinated issues and settlement authority
  • IRS issue management strategy and its effect on appeals independence
  • Fast Track Settlement
  • Post Appeals Mediation
  • Protecting taxpayer interests
  • Proposed modifications to ex parte rules

Download PDFDownload The IRS Office of Appeals: Deciphering who has settlement authority PDF to learn more.

Get Adobe Reader

As used in this document, “Deloitte” means Deloitte Tax LLP, a subsidiary of Deloitte LLP. Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries.
Certain services may not be available to attest clients under the rules and regulations of public accounting.

Share this page

Email this Send to LinkedIn Send to Facebook Tweet this More sharing options

Stay connected