IRS Independent Office of Appeals – Boston, MA

IRS Independent Office of Appeals

The Internal Revenue Service (IRS) Independent Office of Appeals in Boston, Massachusetts, is located at 10 Causeway Street within the Thomas P. O’Neill Jr. Federal Building. This office is distinct from the Taxpayer Assistance Centers where individuals file returns; instead, it serves as an independent administrative forum for resolving tax disputes without litigation. The mission of the Office of Appeals is to resolve tax controversies fairly and impartially, ensuring that the rights of taxpayers are protected and that tax laws are applied consistently. This location also houses the Office of Chief Counsel, which provides legal advice to the IRS and represents the agency in the U.S. Tax Court.

Dispute Resolution Services

The Office of Appeals handles cases where taxpayers disagree with IRS findings. Key functions include:

• Settlement Conferences: Conducting informal hearings to negotiate settlements on issues such as audit adjustments, penalties, and collection actions (CDP hearings).
• Penalty Abatement: Reviewing requests for the removal of penalties based on reasonable cause.
• Impartial Review: Providing a fresh look at tax disputes by officers who have not been involved in the prior examination or collection activities.
• Legal Counsel: The Chief Counsel’s office drafts legal opinions and handles litigation for the IRS in the New England region.

Visiting the Office

This facility is strictly an administrative and legal office. Walk-in services are not available. Taxpayers typically visit this location only when they have a scheduled conference or hearing. As a federal facility, visitors must pass through security screening, including metal detectors and x-ray machines. Electronic devices may be restricted. Public access is convenient via North Station, which serves both the subway and Commuter Rail systems.