August 24, 2020 IRS provides staff with guidance on procedures for designating issues for litigation In a memorandum issued August 24, the IRS provides interim guidance to its compliance staff on requests to designate issues for litigation. If the Office of Chief Counsel decides to designate an issue for litigation, taxpayers with cases involving the issue may no longer seek resolution through the IRS Independent Office of Appeals, but must litigate the issue instead. A Tax Alert on the memo is forthcoming. | ||||
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