“IRS Appeals May Put Settlement Authority in Fewer Hands”
Mary McNulty, partner with Thompson & Knight LLP in Dallas, told Bloomberg BNA that she has already seen changes in Appeals.
“I was at an Appeals Conference this morning with a Settlement Officer in a collection due process case,” she said in an e-mail Oct. 5. “We reached an agreement, and then the Settlement Officer said he would need to get his manager’s approval. I normally handle LB&I cases, so that struck me as odd and was disconcerting.”
McNulty noted that “the decision maker is not in the room and yet can overturn an agreement reached between the taxpayer and the Appeals officer. While managers have been involved in my LB&I cases, their role has been one of processing, not approval. Managerial approval of agreements reached at LB&I Appeals Conferences would greatly undermine confidence in the system.”