George Hani's June 14 remarks at the 2017 Texas Federal Tax Institute in San Antonio regarding concerns about the Internal Revenue Service's (IRS's) appeals conference pilot program were featured in Tax Notes Today. The program allows examination employees to be involved in parts of appeals settlement conferences. According to the IRS, the inclusion of exam personnel in the appeals case conference is meant to improve resolution efficiency and provide a clearer understanding of the facts and legal arguments in the case. However, exam personnel should not be involved in settlement negotiations and should not outnumber the taxpayer's representatives at appeals conference. That is "a critical demarcation point, and I fully understand Appeals’ desire to make sure it has the whole understanding of the taxpayer's side and the exam's side" in the dispute, Hani said. Including exam in the settlement negotiations hinders the process because it sees the issues in black and white, he said, while appeals is responsible for weighing the hazards of litigation in the dispute.