The IRS on Aug. 24 updated the Internal Revenue Manual (IRM) to
reflect changes to the way the Appeals Division functions,
specifically impacting the ability for a taxpayer in Appeals to
receive a face-to-face meeting.
IRM 8.6.1.4.1, which became effective on Oct. 1, states that
whenever possible, Appeals conferences should be conducted over the
telephone, or if possible, through virtual service delivery, such
as a video conference. An in-person conference is still available,
but will be conducted at the discretion of the Appeals officer. The
IRM provides several examples of when an in-person conference is
appropriate, such as when there are substantial books and records
that cannot be easily reviewed with page numbers or indices, where
the Appeals Division cannot judge the credibility of oral testimony
without an in-person conference, when a taxpayer has special needs
that may be accommodated only through an in-person conference or
when there are numerous
