At the 2014 IRS Nationwide Tax Forum, Philip A. Oyofo and Matthew McLaughlin, two IRS Appeals team managers, described IRS Appeals policy changes that will take effect September 2 under Appeals Judicial Approach and Culture (AJAC) guidelines.  The Appeals officers said that under the new guidelines “the focus is going to be on settling cases” and that “Appeals won't raise new issues, period.”  The officers also said that, under the guidelines, Appeals will not conduct additional factual investigations but will attempt to settle cases on the basis of facts developed by compliance officers.