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IRM Interim Guidance: Appeals Access to Case Files Using Temporary Email Procedures (IRC §7803)

June 10, 2021, 5:00 AM

Reissuance of revision to Internal Revenue Manual 8.6.1, Conference And Issue Resolution, and 8.24.1, Collection Appeals Program (CAP), that would ensure IRS Appeals Technical Employees (ATEs) are aware that the use of email as an additional format for transmitting the redacted case file to taxpayers and their authorized representatives is permissible under the Taxpayer First Act, released June 10. If ATEs don’t want to use their own IRS.gov email accounts, an organizational mailbox has been established to send an email on their behalf, the guidance stated. Effective June 9, 2021. [AP-08-0621-0017 (June 9, 2021)]

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