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- Title
IRS Appeals -- Maintaining Independence, Balancing Enforcement, and Improving Currency.
- Authors
Dougherty, James A.; Fielman, Tracey A.
- Abstract
Focuses on some of the developments in the large case process in U.S. Internal Revenue Service Appeals. Issuance of the Appeals Settlement guidelines on several tax avoidance transactions in its effort to address the issue of tax shelters; Policy of the Appeals on penalties; Introduction of the Working Panel Cases program to settle cases involving significant, high dollar issues; Background on the Post Appeals mediation program.
- Subjects
UNITED States; UNITED States. Internal Revenue Service. Office of Appeals; TAX shelters; TAX evasion; TAX penalties; INTERNAL revenue law; TAXATION
- Publication
Tax Executive, 2004, Vol 56, Issue 6, p484
- ISSN
0040-0025
- Publication type
Article