Appeals vigorously protects your right to a "fresh and independent look" at your case. As Appeals considers your case by law, "exparte communications" are generally prohibited. This means that there will be no conversations between the Appeals employee assigned to your case and the IRS office that originally worked your case about the strengths or weaknesses of your case without you and your representative being invited to join in the conversation. The exparte communications law was drafted to protect Appeals' independence and your right to a fair and impartial review of your tax dispute.
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