APPEALS’ 
OPERATIONAL 
CHANGES
June 28, 2005
APPEALS MISSION 
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. 
WHY CHANGE? 
Restructuring and Reform Act of 1998 
(RRA’98) - 
• Increased workload 
• Changing workload 
Aging workforce 
REDUCING THE LENGTH 
OF THE APPEALS PROCESS 
• Segmentation 
• Specialization 
• Centralization 
• Streamlining & Standardizing 
• Alternative Dispute Resolution (ADR) 
WHAT’S WORKED 
WHERE? 
• Field Appeals Office 
• Campus Appeals Operation 
CAMPUS OPERATIONS 
• S-Docketed: Brookhaven & Fresno 
• Innocent Spouse: Covington & 
Memphis 
• Penalty Appeals: Ogden 
CAMPUS OPERATIONS 
• Offers in Compromise (OIC): 
Brookhaven & Memphis 
• Collection Due Process (CDP): 
Fresno & Memphis (starting 9/2005) 
ALTERNATIVE DISPUTE 
RESOLUTION 
Expanding Delegated Authority – 
• Delegation Order 4-25 
ALTERNATIVE DISPUTE 
RESOLUTION 
• Expanding Fast Track Mediation 
(FTM) 
• Expanding Fast Track Settlement 
(FTS) 
ALTERNATIVE DISPUTE 
RESOLUTION 
Early Intervention: 
• Fast Track 
• Tax Shelters 
THE RESULTS 
• Right work to right employee 
• Getting to the right answer at the right 
time 
FOR MORE 
INFORMATION 
• WWW. IRS.GOV Keyword = Appeals 
(see the Appeals Today and Tomorrow 
video) 
• Publication 4227, Welcome to Appeals