One way the IRS is attempting to save money is by reducing face-to-face conferences between taxpayers and IRS Appeals Officers during administrative proceedings. The IRS has suggested that many such conferences can be conducted over the telephone without the need for a face-to-face meeting between the IRS Appeals Officers and the taxpayer and its representatives. IRS administrative appeals are quasi-judicial proceedings, with the IRS Appeals Officers acting to some extent in the role of judges attempting to resolve the tax issues before them based on the "hazards of litigation." Yet IRS administrative appeals are different from trials. Nevertheless, taxpayers are attempting to resolve their tax dispute with the IRS through their presentations and negotiations with the IRS Appeals Team.

Source: Forbes March 06, 2017 00:10 UTC