KPMG report: Comments on proposed regulations providing guidance on IRS Independent Office of Appeals
In response to the IRS request for comments, KPMG tax professionals submitted a memo with comments.
Guidance on IRS Independent Office of Appeals
The U.S. Treasury Department and IRS in September 2022 released proposed regulations (REG-125693-19) relating to the IRS Independent Office of Appeals’ resolution of federal tax controversies without litigation. Read TaxNewsFlash
The proposed regulations [PDF 269 KB] reflect amendments to the law made by the "Taxpayer First Act of 2019" (Pub. L. No. 116-25), which codified the IRS Independent Office of Appeals in its role as the independent administrative appeals function within the IRS.
In response to the IRS request for comments, KPMG tax professionals submitted a memo with comments [PDF 308 KB] on the proposed regulations.
For more information, contact a tax professional with KPMG’s Washington National Tax practice:
Mark Martin | mrmartin@kpmg.com
Tom Greenaway | tgreenaway@kpmg.com
Aaron Vaughan | aaronvaughan@kpmg.com
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