Independent Office of Appeals

{{short description|Independent organization within the US Internal Revenue Service}}

{{update|date=November 2023}}

{{Infobox government agency

| name = Independent Office of Appeals

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| formed = July 28, 1927

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| headquarters = 999 North Capitol St NE, Washington, DC 20002, USA

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| chief1_name = Andrew J. Keyso, Jr.

| chief1_position = Chief (acting){{Cite web|url=https://news.bloombergtax.com/daily-tax-report/irs-appeals-office-chief-retires-after-three-decades-at-agency|title = IRS Appeals Office Chief Retires After Three Decades at Agency}}

| chief2_name = Kathryn F. Patterson

| chief2_position = Deputy Chief (acting)

| chief3_name = Kristen E. Bailey

| chief3_position = Collection {{cite web|url=https://www.irs.gov/pub/irs-utl/appeals-org-structure.pdf |title=Appeals Functions and Contacts |website=www.irs.gov}}{{Cite web |url=https://www.ncbar.org/media/926329/tax-appeals-pppptx-fy19.pdf |title=Archived copy |access-date=2019-02-18 |archive-date=2019-02-19 |archive-url=https://web.archive.org/web/20190219020057/https://www.ncbar.org/media/926329/tax-appeals-pppptx-fy19.pdf |url-status=dead }}

| chief4_name = Shelley M. Foster

| chief4_position = Exam

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| parent_agency = IRS

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The Independent Office of Appeals ("Appeals") is an independent organization within the U.S. Internal Revenue Service that helps taxpayers resolve their tax disputes through an informal, administrative process. Its mission is to resolve tax controversies fairly and impartially, without litigation.

Appeals reviews cases after the agency's compliance function has made its decision, offering an objective point of view on each appealed case.

Appeals’ role is to settle disputes in a fair and impartial basis that favors neither the government nor the taxpayer. Independence is the most important of Appeals’ core values. According to Commissioner Rettig, quoting from former Commissioner Caplin, the role of the entire agency is to perform its work in a "fair and impartial manner, with neither a government nor a taxpayer point of view."{{cite web|url= https://www.finance.senate.gov/imo/media/doc/Rettig%20SFC%20Hearing%20Statement%20-%20FINAL.PDF |title= Statement of Charles P. Rettig, Nominee to serve as Commissioner of the Internal Revenue Service, Senate Finance Committee, June 28, 2018 |website=www.finance.senate.gov}}

In line with its mission to resolve cases prior to litigation, Appeals is authorized to review the facts of the case considering the hazards that would exist if the case were litigated. Appeals is the only IRS unit authorized to consider hazards of litigation when deciding whether to allow taxes and penalties.