Implementation of the Appeals Judicial Approach and

Culture (AJAC) Project

Examination and General Matters - Phase 2

The IRS has issued a new memorandum here with respect to what the IRS call AJAC. This is memorandum states:

The purpose of this memorandum is to provide guidance to Appeals employees pertaining to the second phase of implementation of the AJAC Project recommendations with respect to Examination cases worked in Appeals and general matters.

The AJAC Project is reinforcing Appeals’ quasi-judicial approach to the way it handles cases, with the goal of enhancing internal and external customer perceptions of a fair, impartial and independent Office of Appeals.

The attachments to this memorandum provide guidance pertaining to all Appeals employees who open/close cases and hold hearings, conferences or otherwise resolve open case issues in the affected Examination work streams in Appeals.

For practitioners who deal with Appeals, careful attention should be given to these changes.