IRS Proposes Changes to Administrative Appeals For Tax Court Cases

In 1987, the IRS issued Revenue Procedure 87-24, which set forth the administrative appeals process for cases filed at the Tax Court. Almost thirty years later, noting increased litigation volume and agency reorganization, the IRS issued Notice 2015-72 to propose updates to those procedures. According to the IRS, the proposed updates are designed to “facilitate effective utilization of administrative appeals and achieve earlier development and disposition of Tax Court cases.” Here are some ...