To amend the Internal Revenue Code of 1986 to limit the participation of staff of the Internal Revenue Service in conferences being carried out by the Independent Office of Appeals for the purposes of resolving a taxpayer dispute.

Excluding IRS staff could slow conferences since appeals officers lose direct access to agency expertise and information. Resolving disputes might take longer.

IRS staff expertise during conferences helps explain complex tax situations. Without them, appeals officers may struggle to understand technical details or have incomplete information.

Appeals processes might require additional resources, documentation, or staff to replace expertise previously provided by IRS participants. This could raise government expenses.

It's unclear how the restriction applies to different conference types or what exceptions might exist. Implementation could cause confusion.