In this article, Jim Gadwood analyzes the Appeals Judicial Approach and Culture (AJAC) Project and key changes that can affect the IRS Appeals process for taxpayers. "The AJAC Project imposed new timing requirements on taxpayers seeking to take advantage of the Appeals process," Gadwood said. Because of the AJAC Project, "Taxpayers can no longer hold back information during the examination phase and present that information for the first time at Appeals."