In Fonticiella v. Commissioner, T.C. Memo 2019-74, filed June 13, 2019, the Tax Court ruled that IRS Appeals is not a statutorily created independent agency and the separation of powers doctrine doesn’t apply. The court further held that Appeals is merely a part of the IRS and an Appeals officer is not an Officer of the United States because the position wasn’t established by law to which the Appointments Clause applies. It is not entirely clear what the taxpayer’s goal in seeking this declaration is. The taxpayer was alleging that his personal liabilities to the government were the result of embezzlement by the comptroller of his medical practice. Ultimately, his matter came before IRS appeals and these motions were the subject of his case. It is assumed his loss will result in further collection action against him. IRS Appeals seems to have withstood this constitutional challenge.