The IRS Independent Office of Appeals has released its Focus Guide for 2024, emphasizing enhancements to taxpayer service for fair and impartial resolution of tax disputes without litigation.

The Appeals‘ Focus Guide, aligned with the IRS Strategic Operating Plan (SOP), outlines upcoming service initiatives for taxpayers, including:

• promoting digital platforms to improve how taxpayers communicate with Appeals;

• promoting paperless processes and other modernization efforts;

• helping taxpayers achieve tax certainty earlier in the dispute resolution process;

• expanding access to in-person conferences and promoting video conferences for taxpayers who don’t live near an Appeals office; and

• collaborating with the tax practitioner community on continuing education opportunities for the Appeals workforce.

Appeals aligns with the IRS‘s recent strides in paperless processing, making digital communication more accessible for taxpayers. This includes information about securing messaging in letters to taxpayers, the ongoing efforts aim to streamline communication. At its 2023 Practitioner Perspective series, tax practitioners shared insights with Appeals through panels on mutual concerns. Recordings of discussions on common penalties and international information reporting penalties are now accessible online. Also, the IRS sought public input for dispute resolution program enhancements.

Achieving these goals involves ensuring that the Appeals workforce has the necessary tools, such as training, technology, and more. By strategically recruiting and investing in training and technology, Appeals aims to meet the objectives outlined in its focus guide.