Compliance, Regulatory Requirements
15 Jan 2025
reporting and recordkeeping requirements, business compliance, penalties, irs, excise taxes, income taxes, estate taxes, gift taxes, employment taxes, federal taxes, appeals process, tax controversies
💼IRS Appeals Regulations for Resolving Federal Tax Controversies
This document contains final regulations that provide guidance on the resolution of Federal tax controversies by the IRS Independent Office of Appeals (Appeals) under the Taxpayer First Act of 2019 (TFA). The final regulations provide that while the Appeals resolution process is generally available to all taxpayers to resolve Federal tax controversies, there are certain exceptions to consideration by Appeals. The final regulations also address certain procedural and timing rules that must be met before Appeals consideration is available. The regulations affect taxpayers requesting Appeals consideration of Federal tax controversies.
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