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September 9, 2022
2022-1360

IRS proposes regulations on Appeals Office's resolution of federal tax controversies

The IRS has proposed regulations (REG-125693-19) that would reflect changes to the law affecting situations in which the IRS Independent Office of Appeals resolves federal tax controversies without litigation. The proposed regulations apply to all taxpayers requesting to have a federal tax controversy considered by Appeals. A Tax Alert is forthcoming.