Internal Revenue Service Office of Appeals

Semester: 2012 Fall

Students: Brittany Horth, Ladun Omideyi and Mike Werner

The Internal Revenue Service’s Office of Appeals (IRSOA) serves as the administrative forum for any taxpayer contesting an IRS compliance action.  Their mission is to resolve tax disputes, without litigation, in a manner that is fair and impartial to both the taxpayer and the Government.

In Fiscal Year 2011, IRSOA cases were up 9.3%. In the coming years, the IRS anticipates continued increases coupled with constrained fiscal resources. The department needs to identify (and refine existing) mechanisms to accelerate case resolutions without sacrificing quality.

IRSOA has recruited HNMCP to provide a fresh perspective—to evaluate and retool the ADR programs to ensure they (1) adequately address the needs of the relevant taxpayer segment and (2) efficiently accelerate case resolution.

Our Work

  • Assess IRSOA’s current ADR programs, taking into consideration the specific needs of target taxpayer segments, IRSOA’s resource constraints, time spent on case resolution, and major policies and procedures that govern the ADR program.
  • Identify potential improvement opportunities based on findings from the assessment
  • Develop high-level action plan that provides a recommended implementation strategy covering sequencing and a general timeline for each recommended improvement.
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