Eric Feinman, IRS Appeals Office

Courses: 3021

Eric Feinman is a Supervisory Appeals Officer (Appeals Team Manager) with the Independent Office of Appeals of the Internal Revenue Service in Westbury, NY. He manages 9 Appeals Settlement Officers in Collection Appeals-Area 1, located in East Hartford & New Haven, CT. He is responsible for assignment of work units (cases) and approving Appeals’ determinations including resolutions and settlements. He is a subject matter expert for all Collection Appeals workstreams, which include Collection Due Process (CDP), Offer in Compromise (OIC), Trust Fund Recovery Penalty (TFRP) and the Collection Appeals Program (CAP).

The mission of the Independent Office of Appeals is: “To resolve Federal tax controversies without litigation on a basis which is fair and impartial to both the Government and the taxpayer, promotes a consistent application and interpretation of, and voluntary compliance with, the Federal tax laws, and enhances public confidence in the integrity and efficiency of the Internal Revenue Service.”

As a Supervisory Appeals Officer, he ensures that his team listens to taxpayer issues and disputes with an open mind and provides a “fresh look” at the issues as Appeals is separate and independent from the IRS’ Compliance divisions. He ensures that his team acts with integrity and in an ethical manner at all times and shows empathy to the taxpayer’s situation, in providing fair and impartial dispute resolution services. He ensures that his team makes decisions in a manner which protects Appeals’ independence, which is the essence of Appeals’ role in federal tax administration. He ensures that the IRS has followed appropriate law and procedures when issuing levy notices or filing liens and considers whether the issuance of levy releases or lien certificates, such as withdrawal, discharge or subordination is appropriate. He ensures that approval of collection alternatives such as installment agreements, Offers in Compromise and penalty abatements are based on current policy, procedures, and law and that these determinations are in the best interests of both the taxpayer and the Government. He ensures that hazards of litigation for both the taxpayer and the Government are considered in Trust Fund Recovery Penalty and penalty appeal cases to arrive at appropriate determinations and settlements. He ensures that his team acts in a manner which provides for the fair and equitable treatment of all taxpayers, while being fair and impartial to both the taxpayer and the Government. He ensures that his team’s determinations balance the need for the efficient collection of the taxes with the legitimate concern that any collection action be no more intrusive than necessary.

Eric has been with the Independent Office of Appeals since 2009. Prior to becoming a Supervisory Appeals Officer, he was an Appeals Settlement Officer for 12 years. Prior to coming to Appeals, he held several positions with the IRS, in Accounts Management, Campus Compliance and Field Collection. During his career, he has worked in several offices including Holtsville, NY, Corona (Queens), NY, Buffalo, NY, Hempstead, NY and Westbury, NY.