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TREAS/IRS RIN: 1545-BP72 Publication ID: Fall 2023 
Title: 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).

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
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
Action Date FR Cite
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  12/00/2023 
Additional Information: 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
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5426