IRS provides additional guidance regarding limitations on communications between Appeals, Chief Counsel attorneys

Washington National Tax Services
Chief Counsel Notice CC-2012-010 (May 10, 2012) provides guidance on the updated rules regarding ex parte communication between IRS Chief Counsel attorneys and IRS Appeals employees. The updated rules regarding permissible and impermissible ex parte communications between Appeals employees and other IRS personnel are set forth in Rev. Proc. 2012-18, issued earlier this year. (For coverage of Rev. Proc. 2012-18, see WNTS Insight, "IRS revises limitations on communications between Appeals, other IRS staff," March 5, 2012.) Ex parte communications, whether verbal or written, are those between Appeals and other IRS service functions without the taxpayer or the taxpayer's representative being given an opportunity to participate. These communications are prohibited to the extent they appear to compromise the independence of Appeals. Observation: This definition allows administrative actions, such as an electronic database inquiry, and allows communications between Appeals employees and non-originating functions such as Criminal Investigation, the Competent Authority, and the Taxpayer Advocate Service. (Originating functions include Examination, Collection, and Service Center functions.)


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