Summary

Prohibits any IRS employee who is not an employee of the IRS Independent Office of Appeals from appearing in an Appeals conference that is part of the resolution process unless the taxpayer who requested the appeal gives consent. The rule applies to conferences held after the law takes effect. The change is procedural: it limits which IRS staff may participate in certain appeals conferences without taxpayer permission, aiming to protect the independence of Appeals staff and give taxpayers control over who appears in their appeal interactions. It does not create new programs or provide funding.

• Prevents IRS employees outside the Independent Office of Appeals from appearing in specific appeals conferences unless the taxpayer consents.
• Applies only to conferences held after the law takes effect.
• Affects participation rules in the IRS appeals (conference) resolution process, not substantive tax liability rules.
• Gives taxpayers explicit control over whether non-Appeals staff may join their appeals conference.
• Does not create new funding, agencies, or benefits — it is a procedural change to tax administration.
• Likely to increase perceived independence of Appeals but may require new consent procedures and coordination.
• Targets appearances in conferences described in the appeals statute, not every interaction with the IRS.
• Changes are codified in the Internal Revenue Code section that governs the Appeals office structure.