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SECTION 1. PURPOSE AND SCOPE

Internal Revenue Bulletin 2000-43 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 1001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, 112 Stat. 685 (RRA 98), states that “The Commissioner of Internal Revenue shall develop and implement a plan to reorganize the Internal Revenue Service. The plan shall ...

(4) ensure an independent appeals

Service have considered all comments received, and the proposed revenue procedure has been modified to take into account the concerns raised. Specifically, the scope of permissible communications has been clarified, limitations have been placed on communications between Appeals and certain employees in the Office of Chief Counsel, concerns about communications that take place in the context of multi-functional meetings have been addressed, and other questions and answers have been modified. In addition, new questions and answers have been included to define key terms and clarify responsibilities of the parties, permit taxpayers/representatives to waive the prohibition, and to address certain management issues.

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▸Contents — Internal Revenue Bulletin 2000-43
Internal Revenue Bulletin 2000-43

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