Appeals Independence (Part 2): What Recent Policy Changes Mean for Collection-Sourced Cases
Target Audience: CPAs, EAs
Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)
Seminar Level: Beginner
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DISCLAIMER: THIS SEMINAR WAS FILMED IN san diego, california, ON JULY 16, 2014, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.
The IRS Appeals organization delivered this seminar at the 2014 IRS Nationwide Tax Forum.
Part two of Appeals Independence presentation continues the discussion of the various policy changes resulting from Appeals Judicial Approach and Culture (AJAC) project that were implemented in 2013, as well as additional policy changes being implemented in 2014. These changes strengthen Appeals’ policy regarding independence from the IRS’ Compliance functions, as well as ensure true appeal rights for taxpayers. This session will discuss what these changes mean for taxpayers and their representatives in role-playing scenarios covering collection work streams.
By the end of this presentation you will be able to:
- Compute the balance due in the role-play scenario
- Identify the mission of Appeals
- Differentiate between the revised CDP and OIC procedures as a result of the AJAC project
- Recall the final outcome of the role-play scenario
No prerequisites or advanced preparation are required for this seminar.
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