SECTION 5. DRAFTING

INFORMATION

The principal authors of this revenue procedure are Henry S. Schneiderman, Office of the Associate Chief Counsel (Procedure and Administration) and April Adams-Johnson, Office of Appeals. For further information regarding this revenue procedure, contact Mr. Schneiderman at (202) 622–3400 (not a toll-free number) or Ms. Adams-Johnson at (203) 781–3143 (not a toll-free number).

parte communication. Additionally, managers will consider feedback from other functions and will be responsible for monitoring compliance during their day-to-day interaction with employees, as well as during workload reviews and closed case reviews. Breaches will be addressed in accordance with existing administrative and personnel processes on a case-by-case basis.

.10 Remedies Available to Taxpayers. (1) General Rule. The ex parte communication rules set forth in this revenue procedure do not create substantive rights affecting the taxpayer’s tax liability or the IRS’ ability to determine, assess, or collect that tax liability, including statutory interest and any penalties, if applicable. The IRS takes the ex parte communication rules seriously and will continue its efforts to ensure compliance through training and oversight. Most breaches of the ex parte communication rules may be cured by timely notifying the taxpayer/representative of the situation, sharing the communication or information in question, and affording the taxpayer/representative an opportunity to respond. Consequently, Appeals shall notify the taxpayer/representa

tive of the breach and request input from the taxpayer/representative regarding the appropriate remedy for a breach of the ex parte communication rules. After considering the specific facts and discussing the matter with the taxpayer/representative, as appropriate, Appeals may determine that an additional remedy is warranted, including reassigning the case to a different Appeals/Settlement Officer who has had no prior involvement in the case. The specific administrative remedy, however, that may be made available in any particular case is within the sole discretion of Appeals. The deciding official for the determination of the appropriate remedy for a breach of the ex parte communication rules will be a second-level manager. For a discussion of court directed cures for breaches of the ex parte communication rules, see section 2.10(2), below. (2) Collection Due Process Cases. If the Tax Court determines that a breach of the ex parte communication rules occurred during the course of a CDP hearing in Appeals, the Tax Court may remand the case to Appeals for either a new or a supplemental hearing, depending upon what steps the court concludes are necessary to

March 5, 2012 464 2012–10 I.R.B.