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- Title
IRS Issues Implementation Guidance for Phase 2 of the Appeals Judicial Approach and Culture (AJAC) Project.
- Authors
Keenan, John; Harkins, Colleen C.
- Abstract
The article focuses on the implementation guidance issued by the U.S. Internal Revenue Service for Phase 2 of the Appeals Judicial Approach and Culture Project. Topics discussed include the goal of the Office of Appeals in providing a space for dispute resolution outside of litigation and consideration for the use of alternative or new legal arguments supporting positions for purposes of a hazards-of-litigation analysis. Delineation of the roles of Examination and Appeals is then mentioned.
- Subjects
UNITED States; UNITED States. Internal Revenue Service. Office of Appeals; TAX protests &; appeals; ARBITRATION &; award; TAXPAYER compliance; LIMITATION of actions; TAX assessment; TAXATION
- Publication
Journal of Tax Practice & Procedure, 2014, Vol 16, Issue 5, p11
- ISSN
1529-9279
- Publication type
Article