On July 1, 2019, the Taxpayer First Act (TFA) became law (P.L. 116-25). This new law makes dramatic changes in how taxpayers and the IRS will interact in years to come. The law also contains provisions designed to bring the IRS’s technology into the 21st century, which will allow for the use of artificial intelligence for certain purposes. The changes are numerous, so only highlights follow.

Creation of an Independent Office of Appeals

Until now, there has been a perception that a taxpayer who takes a matter to appeals within the IRS is facing a stacked deck. The TFA requires the IRS to create an Independent Office of Appeals to enable taxpayers to obtain an impartial administrative review of their issues. This office will be headed up by the Chief of Appeals.