Late for an Appointment: Balancing Impartiality and Accountability in the IRS Office of Appeals.

The article focuses on balancing impartiality and accountability in the U.S. Internal Revenue Service (IRS) Office of Appeals. It mentions about statutory and regulatory scheme underlying collection due process (CDP) hearings; history and purposes of the Appointments Clause; and role of Congress in providing for the appointment of CDP officers by the Secretary of the Treasury to promote prospective accountability for the quality of CDP decisions.