Changes to Appeals Won’t Be ‘Sea Change’ for IRS, Desmond Says

The IRS’ top attorney said pending changes to the appeals process shouldn’t cause a significant shift in the agency’s procedures.

“I don’t think it’s a sea change from counsel’s perspective,” Internal Revenue Service Chief Counsel Michael J. Desmond said June 20 at a tax controversy forum hosted by the New York University School of Professional Studies.

• The IRS appeals process allows taxpayers to resolve tax controversies without litigation. A bill (H.R. 3151) passed by the House and Senate and awaiting the president’s signature would make some changes to the current process, including requiring the IRS commissioner to ...