The new look of IRS appeals.

• Author: Ely, Mark H.

The vision of the IRS Office of Appeals (Appeals) is to provide premier dispute-resolution services through the use of innovative approaches and dynamic processes. Appeals has implemented a number of changes to achieve this vision: new leadership, new structure, various initiatives to encourage earlier resolution of issues and a more proactive role in tax shelters. The goal is to become more efficient and to enhance the independent administrative appeals process for all taxpayers.

Leadership Changes

In spring 2002, Dave Robison replaced Dan Black as the Chief, Appeals. Mr. Robison brings a wealth of knowledge to Appeals from his 30 years of IRS experience. Formerly, Mr. Robison was the Industry Director of Financial Services in the Large and Mid-Size Business (LMSB) Compliance division. He also held the position of Assistant Director of the Manhattan District and gained extensive international experience while working in Jakarta, Indonesia and Riyadh, Saudi Arabia.

Karen Ammons is the new Deputy Chief, Appeals. She also worked in the LMSB Compliance division. Formerly, Ms. Ammons was a Director, Field Operations for the Heavy Manufacturing &Transportation group. In addition to her LMSB experience, she has an extensive background with the IRS in the International, Computer Audit Specialist and Appeals divisions.

Mr. Robison and Ms. Ammon face a number of challenges in their new positions. The first is revitalizing Appeals. Historically, Appeals had the highest employee satisfaction record at the IRS, but this trend changed due to the type of work assigned to Appeals Officers and the division's reorganization. Prior to the Internal Revenue Service Restructuring and Reform Act of 1998 (IRSRRA `98), 95% of Appeals work came from the Office of Examination. After the IRSRRA `98, more than 50% of its work comes from the Office of Collection (Collections).This switch frustrated Appeals Officers; they were not trained in Collections and felt that the work was not of the same caliber as income tax work. In addition, the huge influx of Collections work (e.g., liens and levies) with short deadlines, caused workload problems. Frustration led to a workforce that felt the organization was not focused. Mr. Robison recognizes this challenge and is taking steps to alleviate it.

A major challenge for Appeals is to regain the workforce's historical enthusiasm while reorganizing for a third time in recent years. Fortunately, both Mr. Robison and Ms. Ammon are...