Independent Office of Appeals

Appeals also offers mediation services through Fast Track Settlement and other programs. These mediation programs are designed to help taxpayers resolve their disputes at the earliest possible stage in the audit or collection process. ==Collection==

In Collection cases, Appeals does not take investigative actions with respect to financial information provided by taxpayers. Financial information needing investigation or verification is sent to Collection. ==Average Case Resolution Time==

Resolution of a case in Appeals "could take anywhere from 90 days to a year." During fiscal year 2018, non-docketed cases involving in-person conferences remained in Appeals’ inventory for more than twice as long (394 days) as Appeals cases overall (194 days). ==Staffing==

Appeals staff has been cut by nearly 40 percent, from 2,172 in fiscal 2010 to 1,345 in 2017. Nina E. Olson, when she served as the IRS National Taxpayer Advocate, mentioned Appeals in her 2018 testimony before Congress, advising lawmakers, "Activities like outreach and education, congressional and media relations, examinations, and collections in a country as large and diverse as ours require local knowledge and interaction. Yet 12 states do not have Appeals or Settlement Officers within their borders." ==2019 Changes==

The Taxpayer First Act codified additional parts of the Office of Appeals procedures and added the word "Independent" to its name. ==Chief of Appeals==

The acting chief is Andrew J. Keyso Jr. ==References==