IRS Independent Office of Appeals: The Appeals Conference (Part II)
IRS Independent Office of Appeals
The Appeals Conference (Part II)
If you want your representative to participate in an appeals conference without you, you must provide a properly completed power of attorney to the IRS before the representative can receive or inspect confidential information. You can use Form 2848, Power of Attorney and Declaration of Representative, or any other properly written power of attorney or authorization for this purpose.
If you can’t afford representation, a Low Income Taxpayer Clinics (LITC) may be able to represent you if you qualify. In addition, LITCs also provide assistance to taxpayers who speak English as a second language to help taxpayers understand their rights and responsibilities. You can find more information about LITCs in Publication 4134, Low Income Taxpayer Clinic List. LITCs are independent from the IRS. You can get copies of Form 2848 or Publication 4134 from www.irs.gov, an IRS office, or by calling 800-TAX-FORM (800- 829-3676).
You or your authorized representative should be fully prepared to discuss all disputed issues and the reasons you disagree with each issue at the conference. If you submit new information or raise a new issue requiring additional analysis, Appeals will generally return the case to the originating IRS office for its determination on the new information. You will receive the originating office’s comments, have an opportunity to respond, and can continue to pursue your appeal rights.
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