A Step in the Right Direction: Appeals Case Memos can now be Shared with Taxpayers

Kudos to the National Taxpayer Advocate (NTA) on another victory for taxpayers. In a blog post on August 12, 2025, the NTA announced that IRS Independent Office of Appeals (Appeals) has instructed its employees to share Appeals Case Memoranda (ACMs) with taxpayers upon informal request—a meaningful move toward greater transparency. While Appeals has long provided ACMs to IRS Compliance (e.g., revenue agents and their management), many taxpayers and practitioners were previously told they could not obtain them.

Why this matters: the ACM is the written analysis explaining the facts, law, hazards of litigation, and rationale behind Appeals’ proposed resolution. Access to the ACM helps taxpayers understand why a case was decided in a certain way. For example, if Appeals believes a taxpayer has a 70% chance of losing the case if it were litigated, the ACM would likely explain why Appeals reached that conclusion. Receipt of the ACM therefore enables practitioners to advise on next steps, including whether to accept a settlement, litigate, or take some other course of action. In its blog post, the NTA noted that not providing the ACM created an information asymmetry that undermined the appearance of Appeals’ independence, which consequently eroded taxpayer confidence in fair dispute resolution. That is sensible; why should Appeals—an independent office—provide ACMs to IRS Compliance but not taxpayers?

Practitioners should ask for the ACM—every time—by making an informal written request at case conclusion. Practitioners may also consider drafting the requests in such a way to try to minimize redactions that Appeals may make that could hide an ACM’s important content. There could be certain Appeals Officers who are unfamiliar with this new instruction to Appeals employees, so practitioners should be sure to reference the NTA blog (and any guidance that may originate after this post) in any ACM requests.

If you have any questions about this post or any civil or criminal tax matter, you can contact me at jglassman@meadowscollier.com or 214-749-2417.