Ex Parte Communications

Taxpayers have the Right to Appeal an IRS Decision in an Independent Forum and the Right to Challenge the IRS’s Position and Be Heard.

Rev. Proc. 2012-18, Sec. 2.03(1), provides guidance concerning prohibited ex parte communications.

Ex parte communications are communications that take place between Appeals and another IRS function without the participation of the taxpayer or the taxpayer's representative. Ex parte communications between any Appeals employee and employees of other IRS functions are prohibited to the extent that such communications appear to compromise the independence of Appeals.

All IRS employees share the responsibility to ensure that communications with Appeals do not compromise or appear to compromise the independence of Appeals. This includes both oral and written communications.

All IRS employees will make every effort to promptly end any communications not permitted by the ex parte communication rules.

When communicating with appeals, follow procedures in IRM 4.2.7, General Examining Procedures, Ex Parte Communication Procedures and reference IRM 8.1.10, Appeals Function, Ex Parte Communications for guidance concerning ex parte communications.