IRS revises limitations on communications between Appeals, other IRS staff

March 2012


Rev. Proc. 2012-18 updates the guidelines concerning permissible and impermissible ex parte communications between IRS Appeals staff and other IRS personnel with the goal of maintaining the independence of Appeals. (The term "ex parte" refers to the fact that neither the taxpayer nor its representative participates in the communication.) Rev. Proc. 2012-18 applies to communications that occur after May 15, 2012, and supersedes Rev. Proc. 2000-43 as of that date. While Rev. Proc. 2012-18 does not make major changes to its predecessor, it provides important clarifications and updates.

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