Revised IRS administrative appeals process | KPMG Global
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Revised IRS administrative appeals process for docketed Tax Court cases

Revised IRS administrative appeals process

The IRS today released an advance version of Rev. Proc. 2016-22 that updates and revises IRS practices with respect to the administrative appeals process for cases docketed in the U.S. Tax Court.


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Rev. Proc. 2016-22 [PDF 23 KB] provides guidance as to how taxpayer case files will be treated administratively by IRS Appeals in 14 situations when the cases have been docketed in the Tax Court. 

Rev. Proc. 2016-22 applies to all docketed Tax Court cases pending on or after March 23, 2016. Today’s revenue procedure replaces guidance previously provided by Rev. Proc. 87-24 (which is suspended with today’s release).

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