Sponsors (6)
The bill increases taxpayer control and strengthens the independence and perceived impartiality of IRS appeals, but it may slow some case resolutions and increase administrative coordination burdens for the IRS.
Taxpayers (and IRS appeals staff) will have greater control over who participates in Appeals conferences and reduced involvement from other IRS personnel, strengthening the independence and perceived impartiality of the Independent Office of Appeals and improving confidence in dispute resolution.
Taxpayers who want technical IRS examiners or other staff involved may experience delays or need to provide consent to change usual participation, potentially slowing resolution of their cases.
IRS operations and Appeals offices may become less flexible and face increased administrative burden and coordination costs because subject-matter staff are restricted from participating directly in conferences, which could slow case handling and raise workload for federal employees.
Based on analysis of 2 sections of legislative text.
Prevents IRS employees who are not Appeals Office staff from appearing at a taxpayer’s Appeals conference unless the taxpayer consents.
Official title: To amend the Internal Revenue Code of 1986 to limit the participation of staff of the Internal Revenue Service in conferences being carried out by the Independent Office of Appeals for the purposes of resolving a taxpayer dispute.
Introduced March 27, 2026 by Monica De La Cruz · Last progress March 27, 2026
Prohibits IRS employees outside the Independent Office of Appeals from appearing at a taxpayer’s Appeals conference unless the taxpayer gives consent. The change amends the statute governing IRS administration to ensure only Appeals office staff (or others with taxpayer approval) participate in Appeals conferences held after enactment. This is an administrative change to appeal procedures intended to strengthen taxpayer control over who participates in the Appeals resolution conference process.