IRS Independent Office of Appeals: The Appeals Conference (Part I)
IRS Independent Office of Appeals
The Appeals Conference (Part I)
Appeals conferences are held in an informal manner. Appeals will contact you and/or your authorized representative to arrange a conference at a convenient time.
You may represent yourself at your appeals conference, or you may appoint a person authorized to practice before Appeals to represent you such as an attorney, certified public accountant, or enrolled agent. See Circular No. 230, Regulations Governing Practice Before the Internal Revenue Service, for more information on qualifications to practice before Appeals. You may include a person who doesn’t meet these qualifications in your appeals conference as a witness, but they may not represent you before Appeals.
Next week: The Appeals Conference (Part II)