Daily Tax Report ®

Case-File Access ‘Biggest Lift’ for IRS Appeals After New Law

Nov. 14, 2019, 5:29 PM

The workload of the IRS Office of Appeals is expected to increase significantly following the enactment of a law that gives taxpayers access to the case files kept by their auditors or collections officers.

“That’s, I think, the biggest lift for us here in the short-term” regarding implementation of the Taxpayer First Act (Pub. L. 116-25), Andrew Keyso, deputy chief of the appeals office, said Nov. 14 at an American Institute of CPA’s conference in Washington.

  • The case file provision, which goes into effect July 1, 2020, gives certain taxpayers—individuals with adjusted gross incomes of $400,000 or...
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