In recent years, the IRS has taken a more defensive posture as it seeks to have federal courts validate its guidance. Indeed, many federal courts have overruled such guidance on procedural grounds, ...
The Internal Revenue Service is starting to give taxpayers access to the official document from IRS Appeals Officers about why a determination was made for or against them. The move comes after years ...
The IRS Independent Office of Appeals (Appeals) issued internal guidance reminding employees that they should share a copy of the Appeals case memorandum (ACM) with taxpayers who make an informal ...
We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...
The longest government shutdown in U.S. history is now over. The backlog of work, however, remains. As the IRS scrambles to get back to business as usual, taxpayers should expect delays. The ...
We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...
The Tax Court rejected a taxpayer’s arguments that officers and team managers in the IRS Independent Office of Appeals are officers of the United States under the U.S. Constitution’s Appointments ...
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