14 January 2025 Treasury finalizes regulations on review of federal tax controversies by IRS Appeals office Treasury and the IRS have issued final regulations (TD 10030) concerning IRS Independent Office of Appeals (Appeals) resolution of federal tax controversies without litigation. The final regulations, which adopt the proposed regulations (see Tax Alert 2022-1395) with some modifications, address exceptions to the appeals process as well as procedural and timing rules. A Tax Alert is forthcoming.
Document ID: 2025-0230 | ||