Mary McNulty Quoted in Law360 on IRS Pilot Program

“IRS May Want To Tweak Appeals Pilot Program If Reviving It”

Should the IRS revive a lapsed pilot program allowing audit representatives to take part in the administrative appeals process, it should consider reforms to preserve the independence of the agency’s office of appeals.

… Mary McNulty, partner in Thompson & Knight LLP’s tax practice group, also said it was problematic that there was confusion about whether exam officials should stay in the room during settlement discussions or whether they should leave.

Having examination officials stay in the room during settlement discussions could have a “chilling effect” on the process and could lead to appeals officers “no longer appearing to be independent,” she said.