Sponsors (6)
The bill increases taxpayer control and strengthens the independence of the Independent Office of Appeals, at the cost of reduced operational flexibility and potential delays or extra coordination for certain cases.
Taxpayers will benefit from a more independent Appeals process because the Independent Office of Appeals is insulated from involvement by other IRS personnel, which can improve perceived impartiality and confidence in dispute resolution.
Taxpayers will have more control over who participates in their Appeals conferences, preserving perceived impartiality when they specifically request an independent Appeals review.
Taxpayers who want participation by other IRS staff (e.g., technical examiners) may face delays or need to provide consent, potentially slowing the resolution of their disputes.
Federal employees and IRS operations may face reduced flexibility and higher administrative burden because Appeals offices will have less immediate access to subject-matter staff during conferences, requiring extra coordination.
Based on analysis of 2 sections of legislative text.
Prohibits IRS employees who are not Appeals office staff from appearing at taxpayer Appeals conferences without the taxpayer's consent.
Introduced March 27, 2026 by Monica De La Cruz · Last progress March 27, 2026
Prohibits any IRS employee who is not part of the Independent Office of Appeals from appearing at a taxpayer’s conference that is part of the Appeals resolution process unless the taxpayer gives consent. The rule applies to Appeals conferences held after the law takes effect, giving taxpayers more control over who participates in their Appeals meetings and limiting participation by other IRS staff.