A telephone conference is designed to resolve factual disputes and settle the case, any new evidence (whether deliberately withheld from the examiner or found on its own since the examination was completed) may cause the Appeals Officer to return the case to the Examination Division for further development.
Return of Case to Examination Division
IRM 220.127.116.11.3 provides guidance for the handling of new information that arises during an appeal. In a case where the information was deliberately withheld from the examiner, the file must be returned to the Examination Division for development of the information.
If the information was not deliberately withheld from the IRS, the Appeals Officer can retain jurisdiction, but should send the information back to the Examination Division for comments and suggestions.