1545-BP72 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Appeals Resolution of Certain Federal Tax Controversies Without Litigation

Section 7803(e), which was enacted as part of the Taxpayer First Act of 2019, provides that the Appeals resolution process described in new section 7803(e)(3) is generally available to all taxpayers. These regulations will provide exceptions and special rules under new section 7803(e).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Not Yet Determined 26 U.S.C. 7805 26 U.S.C. 7803 No NPRM and Notice of Public Hearing 09/13/2022 87 FR 55934 NPRM; Correction and Notice of Public Hearing 10/12/2022 87 FR 61544 NPRM Comment Period End 11/14/2022 Final Action 09/00/2023 REG-125693-19 (NPRM) Drafter attorney: Keith Brau (202) 317-5426 Reviewer attorney: Tom Curteman (202) 317-5422 Treasury attorney: Jarrett Jacinto (202) 997-5410 CC:PA:B5 No None No No No Keith Brau L. Attorney 1545 Internal Revenue Service IRS 202 317-5426 keith.l.brau@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224