APPEALS 
OPERATIONAL 
CHANGES
June 28, 2005
APPEALS MISSION 
Resolve tax controversies, without 
litigation, on a basis which is fair and 
impartial to both the government and 
the taxpayer and in a manner that will 
enhance voluntary compliance and 
public confidence in the integrity and 
efficiency of the service. 
WHY CHANGE? 
Restructuring and Reform Act of 1998 
(RRA98) - 
 Increased workload 
 Changing workload 
Aging workforce 
REDUCING THE LENGTH 
OF THE APPEALS PROCESS 
 Segmentation 
 Specialization 
 Centralization 
 Streamlining & Standardizing 
 Alternative Dispute Resolution (ADR) 
WHATS WORKED 
WHERE? 
 Field Appeals Office 
 Campus Appeals Operation 
CAMPUS OPERATIONS 
 S-Docketed: Brookhaven & Fresno 
 Innocent Spouse: Covington & 
Memphis 
 Penalty Appeals: Ogden 
CAMPUS OPERATIONS 
 Offers in Compromise (OIC): 
Brookhaven & Memphis 
 Collection Due Process (CDP): 
Fresno & Memphis (starting 9/2005) 
ALTERNATIVE DISPUTE 
RESOLUTION 
Expanding Delegated Authority  
 Delegation Order 4-25 
ALTERNATIVE DISPUTE 
RESOLUTION 
 Expanding Fast Track Mediation 
(FTM) 
 Expanding Fast Track Settlement 
(FTS) 
ALTERNATIVE DISPUTE 
RESOLUTION 
Early Intervention: 
 Fast Track 
 Tax Shelters 
THE RESULTS 
 Right work to right employee 
 Getting to the right answer at the right 
time 
FOR MORE 
INFORMATION 
 WWW. IRS.GOV Keyword = Appeals 
(see the Appeals Today and Tomorrow 
video) 
 Publication 4227, Welcome to Appeals