Jean Pawlow said that, in light of an IRS initiative to reinforce an objective, judicial approach and attitude for Tax Appeals officers, tax practitioners should ask their Appeals officer if they have the authority to resolve the issue. “Get right up front at the opening conference a statement from them that they have the authority to resolve the issue, and if they hedge at all . . . find that out ahead of time so you know who the players are," Ms. Pawlow urged.