Ex Parte Communication and IRS Appeals – Rev. Proc. 2012-18
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Ex Parte Communication and IRS Appeals – Rev. Proc. 2012-18

Business Entity Selection and the Tax Consequences of Converting

Ex Parte Communication and IRS Appeals – Rev. Proc. 2012-18

Ex parte communication is oral or written communication that takes place between any IRS Appeals employees such as Appeals Officers, Settlement Officers, Appeals Team Case Leaders, Appeals Tax Computation Specialists and employees of other IRS functions without the taxpayer’s representative being given an opportunity to participate in the communication.

IRS Rev. Proc. 2012-18 updates the rules relating to this type of communication. The new rules I am told are designed to accommodate the overall interests of tax administration, while preserving operational features that are vital to Appeals’ case resolution processes within the structure of the IRS. It does not adopt the formal ex parte procedures that would apply in a judicial proceeding. Either way these new rules are worth looking at if you are considering an IRS Appeal.



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