Should Appeals Have Its Own Attorneys?

Tucked into the Taxpayer Assistance and Service Act are provisions intended to “increase the independence of the National Taxpayer Advocate and the IRS Independent Office of Appeals.” Of Counsel Elizabeth Askey discusses how the Office of Appeals’ need for legal advice is informed by its unique mission of resolving federal tax controversies without litigation on a basis that is fair and impartial to both the government and the taxpayer — and why it would clearly benefit from an independent legal staff.