IRS Appeals Ending Third Party Contacts


The IRS issued a memorandum January 14, 2020 providing guidance and notification to Appeals employees that because third-party contacts are deemed investigative actions, and Appeals employees do not perform investigative actions, third-party contacts by Appeals are prohibited and should no longer be made in connection with the determination or collection of a tax liability of a taxpayer.

The interim guidance supersedes IRM, Third Party Contacts, IRM, Third Party Contacts Specific to Appeals, and IRM, Third Party Database Maintenance, and will be incorporated into the affected IRMs within two years from the date of the memorandum. All third-party contact procedures and related correspondence specific to Appeals will be obsoleted.