Appeals Office
E9172
The Appeals Office is an independent administrative body within the IRS that resolves tax disputes between taxpayers and the agency without going to court.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Appeals Office canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T101920 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Appeals Office Context triple: [Internal Revenue Service, hasDivision, Appeals Office]
-
A.
Supreme Court Secretariat
The Supreme Court Secretariat is the central administrative office that supports and manages the operations of Japan’s Supreme Court and broader judicial system.
-
B.
Employees’ Compensation Appeals Board
The Employees’ Compensation Appeals Board is an independent adjudicatory body that reviews and decides appeals of federal workers’ compensation claims under the U.S. Department of Labor’s jurisdiction.
-
C.
Office of the General Counsel
The Office of the General Counsel is the chief legal office of the U.S. Department of the Treasury, providing legal advice, representation, and oversight on the department’s policies, regulations, and operations.
-
D.
Office of the Attorney General
The Office of the Attorney General is the chief legal office of the U.S. federal government, responsible for overseeing the Department of Justice and serving as the principal legal advisor to the President and executive agencies.
-
E.
Administrative Review Board
The Administrative Review Board is an adjudicatory body within the U.S. Department of Labor that issues final agency decisions in certain labor, employment, and whistleblower cases.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Appeals Office Target entity description: The Appeals Office is an independent administrative body within the IRS that resolves tax disputes between taxpayers and the agency without going to court.
-
A.
Supreme Court Secretariat
The Supreme Court Secretariat is the central administrative office that supports and manages the operations of Japan’s Supreme Court and broader judicial system.
-
B.
Employees’ Compensation Appeals Board
The Employees’ Compensation Appeals Board is an independent adjudicatory body that reviews and decides appeals of federal workers’ compensation claims under the U.S. Department of Labor’s jurisdiction.
-
C.
Office of the General Counsel
The Office of the General Counsel is the chief legal office of the U.S. Department of the Treasury, providing legal advice, representation, and oversight on the department’s policies, regulations, and operations.
-
D.
Office of the Attorney General
The Office of the Attorney General is the chief legal office of the U.S. federal government, responsible for overseeing the Department of Justice and serving as the principal legal advisor to the President and executive agencies.
-
E.
Administrative Review Board
The Administrative Review Board is an adjudicatory body within the U.S. Department of Labor that issues final agency decisions in certain labor, employment, and whistleblower cases.
- F. None of above. chosen
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
administrative body
ⓘ
office of the Internal Revenue Service ⓘ tax dispute resolution body ⓘ |
| alternativeTo |
United States Court of Federal Claims in tax cases
ⓘ
United States District Courts in tax cases ⓘ
linked to:
United States district courts
United States Tax Court ⓘ |
| avoids | formal court proceedings ⓘ |
| characteristic |
intended to be impartial
ⓘ
intended to be independent of IRS exam and collection ⓘ separate from IRS compliance functions ⓘ |
| communicationChannel |
in-person conferences
ⓘ
telephone conferences ⓘ virtual conferences ⓘ written correspondence ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| function |
conduct independent review of IRS determinations
ⓘ
consider appeals of collection actions ⓘ consider taxpayer appeals of IRS examination findings ⓘ facilitate settlement of tax controversies ⓘ hold conferences with taxpayers or their representatives ⓘ issue administrative decisions in tax disputes ⓘ |
| goal |
enhance public confidence in the integrity of the tax system
ⓘ
resolve disputes in a fair and impartial manner ⓘ |
| handles |
collection due process cases
ⓘ
employment tax disputes ⓘ estate and gift tax disputes ⓘ income tax disputes ⓘ offers in compromise appeals ⓘ penalty disputes ⓘ trust fund recovery penalty appeals ⓘ |
| hasTypeOfStaff |
appeals officers
ⓘ
appeals team managers ⓘ settlement officers ⓘ |
| jurisdiction | federal tax law of the United States ⓘ |
| legalBasis |
IRS administrative procedures
ⓘ
Internal Revenue Code ⓘ |
| location | Washington, D.C. ⓘ |
| overseenBy | United States Department of the Treasury ⓘ |
| parentAgency | Internal Revenue Service ⓘ |
| partOf | Internal Revenue Service ⓘ |
| purpose |
promote voluntary compliance with tax laws
ⓘ
provide an administrative alternative to tax litigation ⓘ resolve tax disputes between taxpayers and the IRS ⓘ |
| resolves | tax disputes without litigation ⓘ |
| serves |
business taxpayers
ⓘ
individual taxpayers ⓘ tax-exempt organizations ⓘ |
| usesProcess |
administrative appeal
ⓘ
hazards of litigation analysis ⓘ informal conference ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Appeals Office Description of subject: The Appeals Office is an independent administrative body within the IRS that resolves tax disputes between taxpayers and the agency without going to court.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.