IRS floating rule to expand access to administrative appeals

By Stephen K. Cooper (September 9, 2022, 8:04 p.m. EDT) – Taxpayers seeking to resolve disputes with the Internal Revenue Service regarding their unpaid tax debts would have greater access to the service’s administrative appeals office under proposed regulatory guidance published Friday.

The proposed rule, required by the enactment of the Taxpayer First Act in July 2019, would establish how the IRS will operate its independent appeals office to resolve federal tax controversies that do not require litigation. In most cases, the taxpayer will have received a preliminary letter from the department determining liability, prompting a request for appeal.

The proposed rule would establish how the IRS will operate its…

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