[4] Appeals’ role is to settle disputes in a fair and impartial basis that favors neither the government nor the taxpayer.

These mediation programs are designed to help taxpayers resolve their disputes at the earliest possible stage in the audit or collection process.

[4] In Collection cases, Appeals does not take investigative actions with respect to financial information provided by taxpayers.

[9] Nina E. Olson, when she served as the IRS National Taxpayer Advocate, mentioned Appeals in her 2018 testimony before Congress, advising lawmakers, "Activities like outreach and education, congressional and media relations, examinations, and collections in a country as large and diverse as ours require local knowledge and interaction.

"[10] The Taxpayer First Act codified additional parts of the Office of Appeals procedures and added the word "Independent" to its name.