Other Fields
Agency Scheme: 
TRSYIRSA0008
ADJUDICATION STRUCTURE
Hearing Level: Basic Structure
Name of Hearing Office (local name): 
IRS Office of Appeals
Name of Hearing Office (global name): 
Department of the Treasury: IRS Office of Appeals
Sub-Agency/Bureau/Division:: 
IRS
Hearing Officer #1 (Title): 
IRS Appeals Officer
Hearing Officer #2 (Title): 
IRS Appeals Team Managers (and other Office of Appeals officials)
Are administrative appeals permitted from final decisions at the hearing-level stage?: 
No
Comments/Notes on Adjudication Structure: 

The IRS Office of Appeals conducts hearings when an individual challenges notice of lien or levy. The Office of Appeals handles “collection due process” (CDP) hearings, as required by 26 U.S.C. (I.R.C.) §§ 6320(b) and 6330(b). CDP hearings focus on the IRS’s means for collecting overdue taxes, and happen after a notice of lien or levy. CDP cases can be appealed to the U.S. Tax Court.

However, before a hearing occurs, the Office of Collections and the Office of Appeals attempt to resolve the issue through negotiation. Appeals Officers are also involved with alternative dispute resolution (ADR) activities at the IRS.

PROCESS & PROCEDURE - General Information
Are private parties permitted to have representation at hearings?: 
Yes (All Types of Cases)
Who may serve as a private party representative?: 
Either
Is the agency permitted to have representation at hearings?: 
No
Regulations/rules of practice for hearings (please include CFR citations): 
26 C.F.R. §§ 301.6159-1(d)-(g), 301.6326-1, 301.6320-1, 301.6330-1, etc.; 26 C.F.R. Part 601
Other published guidance for hearings (if any): 
http://www.irs.gov/irm/part1/irm_01-002-047.html#d0e51 http://www.irs.gov/Individuals/Appeals...-Resolving-Tax-Disputes
PROCESS & PROCEDURE - Pre-Hearing Procedure
Is discovery permitted by either party at the hearing-level stage?: 
No
Does the hearing officer have subpoena authority?: 
No
Are ex parte contacts prohibited?: 
Yes (All Types of Cases)
Are parties provided notice of hearing?: 
Yes (All Types of Cases)
PROCESS & PROCEDURE - Hearing Procedure
What types of hearings are permitted at the hearing-level stage?: 
Written (Document-Only) Hearing
In-Person
Phone
How is the type of hearing selected: 
By Agency
How many hearing officers preside at each hearing?: 
One
Is witness testimony permitted at hearings?: 
No
Can parties cross-examine witnesses?: 
No
Can third-parties submit amicus briefs and/or evidence?: 
No
Are hearings recorded and/or transcribed?: 
No
N/A (Document-Only Hearings)
Are hearings open to the public?: 
No (Hearings Always Closed/All Types of Cases)
PROCESS & PROCEDURE - Post-Hearing Procedure
Who typically drafts the decision at the hearing-level stage?: 
Adjudication Officer
Other
If "Other," please specify (drafts): 
Multiple officers in the IRS Office of Appeals have some role in the adjudication process. The hearing officer usually drafts the decision, but other officials may draft decisions in certain circumstances.
Who has authority to issue final decisions?: 
Adjudication Officer
Other
If "Other," please specify: 
Appeals Office Team Managers likely have the authority to issue final decisions at the Office of Appeals level (in CDP cases).
Do agency regulations or guidance provide time limits for issuance of final decisions?: 
No
Is judicial review available after issuance of a final decision?: 
Yes (All Types of Cases)
PROCESS & PROCEDURE - Case Management
How are claims/cases processed at the hearing-level stage?: 
Other
Please briefly describe your case management practice(s) at the hearing level stage: 
See http://www.irs.gov/irm/part1/irm_01-004-028.html (work flow reviews, work assignments by grade, etc.)
Does the agency permit web-based electronic filing of hearing-related briefs or other documents?: 
Yes
Are final decisions published and/or posted on the agency website?: 
No
Do agency regulations/rules of practice specify the contents of the administrative record at the hearing-level stage?: 
No
Do agency regulations/rules of practice provide for closure of the record at the hearing-level stage (subject to applicable exce: 
No
PROCESS & PROCEDURE - Comments
Comments/Notes on Hearing-Level Process & Procedures (Optional): 
CDP decisions are subject to judicial review in the Tax Court.
ADJUDICATORS
Total # of Hearing Officers: 
290
ADR: General Information
Is ADR available at one or more points during the hearing process?: 
Yes
If "Yes," when is ADR available?: 
Before Claim/Case Filed
Pre-Hearing
Post-Hearing
Is ADR a mandatory or voluntary process?: 
Voluntary
What type(s) of ADR are available?: 
Mediation
Settlement Conference
Who conducts the ADR?: 
Agency Counsel
Other
If "Other," please specify:: 
Various officials have settlement authority. See IRM 1.2.47 and 1.2.17.1.1 (http://www.irs.gov/irm). Regional regulatory administrators play a part in alcohol, tobacco, and firearm tax- related ADR cases (26 C.F.R. 601.521). Trained mediators are available for most disputes. (http://www.irs.gov/Individuals/Appeals-Mediation-Programs)
Regulations/rules of practice governing ADR process (please include CFR citations): 
26 C.F.R. Part 601 (especially various subsections of §§ 601.105 - 601.106); 26 C.F.R. §§ 301.7430-3, 301.7121-01, 301.7122-0, 301.7122-1, etc.
Other published guidance on ADR process (if any):: 
http://www.irs.gov/Individuals/Appeals-Mediation-Programs; http://www.irs.gov/irm/part1/irm_01-002-047.html
Comments/Notes on ADR Process (Optional): 
Negotiated resolution of collection disputes can include offers in compromise, installment payment agreements, or termination of collection activity because taxpayer is unable to pay.
ADR – Summary Statistics
Comments/Notes on ADR Statistics (Optional): 
Offers in compromise statistics are kept. See SOI Tax Stats - Appeals Workload, by Type of Case, IRS Data Book Table 21, at <http://www.irs.gov/uac/SOI-Tax-Stats-Appeals-Workload,-by-Type-of-Case,-IRS-Data-Book-Table-21> (Microsoft Excel spreadsheet links). Statistics for other ADR cases (settlement conferences, mediations, etc.), are likely available for this office. See IRM § 1.4.28.3 (2013), at <http://www.irs.gov/irm/part1/irm_01-004-028.html>.
CASELOAD STATISTICS - Summary Statistics
Total # Cases Filed/Opened (FY2013): 
44 684
Total # Cases Decided/Closed (FY2013): 
48 192
Total # Cases Pending (End of FY2013): 
21 099
CASELOAD STATISTICS - Supplementary Statistics
Does your agency maintain annual caseload statistics for this hearing office by case type (e.g., discrimination complaint, licen: 
Yes
Verified by Agency: 
Not verified