The IRS Office of Independent Appeals (referred to as Appeals) has invited the public to suggest ways to improve access to its services for taxpayers who do not live near an Appeals office.

Appeals, which resolves federal tax disputes without litigation, offers a number of options for conferences, which are scheduled if a taxpayer's dispute with the IRS qualifies for an appeal.

Appeals offices tend to be in heavily populated areas, which makes them convenient for most taxpayers and representatives who request an in-person conference, but the IRS noted that not all taxpayers live close to an Appeals office. Appeals offers conferences by telephone, video and in person, and it can also resolve a taxpayer's dispute by mail or secure messaging.

"Conferences are a key way in which Appeals hears the taxpayer's position, understands the law and facts in dispute and proposes a resolution," Chief of Appeals Andy Keyso said in a statement. "During the conference, the Appeals officer will engage with taxpayers in discussing potential settlements. At the conclusion of their appeal, they should understand exactly how and why their case was resolved."

Telephone conferences are the most popular choice among taxpayers with pending appeals, the IRS said, but Appeals has expanded its use of video conferencing nationwide and is creating permanent guidelines for video conferences, informed by public input. For those who wish to meet in person, Appeals has a presence in more than 60 offices across 40 states where the office can host in-person conferences.

In coordination with the Taxpayer Advocate Service, Appeals invited public comments on how it can further improve conference options for taxpayers and representatives who are not located near an Appeals office. In particular, Appeals is looking for comments on the following:

● Revising or replacing the "circuit riding" policy in IRM 8.6.1.5.1.1 to expand opportunities for timely in-person conferences for taxpayers living in those states;
● Facilitating participation at in-person conferences when taxpayers and their representatives are not co-located;
● Best practices for conducting hybrid conferences, where some participants meet in person and others join by video or telephone;
● If a case must be transferred within Appeals to facilitate an in-person conference, how best to avoid substantial delay in resolving the underlying tax dispute; and
● Encouraging participation in in-person and video conferences by taxpayers in historically marginalized communities or with limited English proficiency and ensuring accessibility by persons with disabilities.

"We want all taxpayers to have a productive conference with Appeals in which they feel heard," said Deputy Chief of Appeals Liz Askey. "We welcome public feedback on ways we can be more accessible to taxpayers who do not live near an Appeals office."

Public comments can be sent to ap.taxpayer.experience@irs.gov by July 10, 2023.