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.

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Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2025-0230