Mary McNulty Quoted in Federal Tax Weekly on Admin Appeals Process for Docketed Tax Court Cases

“IRS Proposes Updates To Administrative Appeals Process For Docketed Tax Court Cases”

The IRS has issued proposed updates the current procedures for referring cases docketed with the Tax Court to the IRS Office of Appeals for settlement. Proposed updates would, among other things, add more detail on which cases should not be referred to Appeals and remove the exclusion for certain cases involving employee plan qualification and the tax-exempt or foundation status of an organization. The procedures were last updated in 1987.

Take Away.
“The tax bar had been pressing the IRS to update the procedures for the administrative appeals process set forth in Revenue Procedure 87-24 in cases docketed in the United States Tax Court. Notice 2015-72 is welcomed guidance, as it lays out the procedure for post-docketed Appeals much more clearly, with more timelines and parameters added to govern the flow of a case between IRS counsel and IRS Appeals,” Mary McNulty, partner, Thompson & Knight LLP, Dallas, told Wolters Kluwer.