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- Title
Appeals Judicial Approach and Culture Project.
- Authors
Gadwood, James R.
- Abstract
The article looks at the role of the Appeals Judicial Approach and Culture (AJAC) Project in improving the appeals process of tax cases. Topics discussed include the project urged the Internal Revenue Service (IRS) Office of Appeals to reform timing requirements of the appeals process to a minimum of 365 days on the assessment statute of limitations, and the AJAC Project also obliges Appeals to stop addressing new or agreed issues and to return cases if a taxpayer addresses a new issue.
- Subjects
TAX protests &; appeals; TAXATION; UNITED States. Internal Revenue Service. Office of Appeals; INTERNAL revenue; TECHNICAL specifications
- Publication
Journal of Tax Practice & Procedure, 2015, Vol 17, Issue 4, p21
- ISSN
1529-9279
- Publication type
Article