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TREAS/IRS | RIN: 1545-BP72 | Publication ID: Fall 2024 |
Title: Appeals Resolution of Certain Federal Tax Controversies Without Litigation | |
Abstract:
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). A public hearing was held on November 29, 2022. |
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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 |
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Timetable:
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Additional Information: REG-125693-19 (NPRM) Drafter attorney: Joshua Hershman (202) 317-4311 Reviewer attorney: Tom Curteman (202) 317-5422 Treasury attorney: Shamik Trivedi (202) 622-6288 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: Joshua P. Hershman Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Washington, DC 20224 Phone:202 317-4311 Email: joshua.p.hershman@irscounsel.treas.gov |