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TREAS/IRS | RIN: 1545-BP72 | Publication ID: Spring 2020 |
Title: ●Appeals Resolution of Certain Federal Tax Controversies Without Litigation | |
Abstract:
Regulations will provide the exceptions and special rules to the general rule in IRC new section 7803(e)(4) that the appeals resolution process described in new section 7803(e)(3) is generally available to all taxpayers to have a Federal tax controversy referred to the Independent Office of Appeals unless the Secretary of the Treasury has provided an exception. The regulations reflect amendments to the law made by the Taxpayer First Act of 2019 (TFA). The TFA permits these issues to be addressed by regulation. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Not subject to, not significant | |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 7803 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-125693-19 (NPRM) Drafting attorney: Keith Brau (202) 317-5426 Reviewer attorney: Tom Curteman (202) 317-5422 Treasury attorney: N/A CC:PA:B5 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Keith L. Brau Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5426 Email: keith.l.brau@irscounsel.treas.gov |