A Review of Two Key Provisions of the Taxpayer First Act

Abstract

The Taxpayer First Act (TFA), signed into law on July 1, 2019, established the new IRS Independent Office of Appeals. While most of the new provisions simply formalized current Appeals practice and procedure, the TFA specifically codified, in the new IRC section 7803(e), the right to an IRS appeal when a taxpayer has received a statutory notice of deficiency, (commonly referred to as the 90-day letter). In addition, the TFA also provides “specified taxpayers” are entitled to the non-privileged portions of their files, no later than 10 days before their scheduled Appeals conference. Though this discussion primarily focuses on those two provisions, it also covers other aspects of the TFA — notably, the prohibition on ex parte communications and the IRS’s plans to issue guidance on implementing the new provisions.

Keywords: Taxpayer First Act, IRS, Appeals, Ex Parte Communications, Tax Practice & Procedure