Which of the following may not occur during the Appeals conference?
A) The taxpayer may represent himself or herself.
B) The Appeals Oﬃcer may request that the taxpayer submit additional information which could involve additional conferences.
C) New issues may be raised by the Appeals Oﬃcer regardless of the reasons for raising them.
D) The Appeals Oﬃce may resolve controversies between the taxpayer and the IRS by considering the "hazards of litigation."

Question

Quizplus · Accepted Answer

New issues may be raised only if the grounds for such action are "substantial."

Which of the Following May Not Occur During the Appeals