The IRS Will Now Share Appeals Case Memos With Taxpayers

 Posted on August 26, 2025 in Tax Appeals

There are a variety of reasons why taxpayers may appeal decisions made by the IRS in tax audits or other situations. However, taxpayers may feel like they are at a disadvantage during these appeals based on the information shared by the IRS. Fortunately, a recent policy change may allow for greater transparency while providing taxpayers with information that will help them determine the best course of action to take in their cases.

When addressing tax issues with the IRS, a knowledgeable attorney can provide guidance and legal representation, working to mitigate potential penalties and reduce the amounts that taxpayers may be required to pay. With representation from a skilled legal advocate, taxpayers can make sure they are taking the right steps to address and resolve tax-related concerns.

Requesting an Appeals Case Memorandum

The IRS Independent Office of Appeals is meant to serve as an independent body that can help resolve disputes between taxpayers and the IRS. When the Office of Appeals makes a decision in a case, it issues an Appeals Case Memorandum (ACM) that explains the reasoning behind an Appeals Officer’s decisions. However, while Appeals would provide a copy of an ACM to IRS Compliance, it typically refuses to share these memos with taxpayers, stating that doing so would go against IRS policies.

This policy has changed. The National Taxpayer Advocate has worked to encourage transparency by the IRS and ensure that taxpayers can access information about their appeals. The IRS recently issued new guidance instructing employees to share ACMs with taxpayers who have made informal requests, either verbally or in writing. In some cases, the information provided in ACMs may be redacted to remove sensitive or privileged information.

The information provided in an ACM can be invaluable for a taxpayer. It will include the facts of the case and the rationale behind the decisions made by an Appeals Officer, including the applicable laws and the legal standards that were applied. It will also provide an analysis of the potential hazards of litigation, detailing the Appeals Officer’s beliefs about how a case would be decided if handled in court. This information can help a taxpayer determine whether further litigation may be worthwhile and how they should proceed with their case.

With this policy change, the IRS has taken steps to ensure that the Independent Office of Appeals is truly independent rather than being another branch of IRS Compliance. It protects the rights of taxpayers to be informed about the ways decisions were made in their cases, helping to ensure that they can comply with their ongoing tax obligations. Taxpayers and their legal representatives will have more information that will ensure that they can take the correct steps to address outstanding tax issues.

Contact Our San Jose, CA Tax Appeals Lawyer

For taxpayers who are involved in tax audits or who want to understand their options for appealing decisions made by the IRS, an experienced lawyer can provide effective legal help. At John D. Teter Law Offices, our San Jose tax attorney understands the procedures followed by the IRS, and we can guide taxpayers through the appeals process, making sure they take the best steps to mitigate potential penalties or address other tax-related concerns. Contact us at 408-866-1810 to arrange a consultation.