Federal Tax

IRS Procedures: Examinations and Appeals (Portfolio 623)

  • This Portfolio describes and discusses the law applicable to, and the policies and procedures followed by, the IRS in the examination of tax returns and administrative appeals.

Description

Bloomberg Tax Portfolio, IRS Procedures: Examinations and Appeals, No. 623, describes and discusses the law applicable to, and the policies and procedures followed by, the IRS in the examination of tax returns and administrative appeals of examination determinations.

It reviews the general structure and procedures involved in the examination and appeals process, including the procedures for selecting tax returns for examination, the nature, scope and conduct of campus and area office examinations, and the issuance of examination reports.

The Portfolio also describes and discusses collateral examination procedures, including the investigative and summons powers of the IRS, requests for technical advice from the IRS National Headquarters, consents to extend the period of limitations and special areas relating to penalties, jeopardy assessments and bankruptcies. Finally, the procedures and distinctive features involved in the examination and appeal of claims for refunds are discussed.

Table of Contents

I. Introduction
II. Examinations: Basic Procedures
III. Collateral Procedures
IV. Appeals
V. Refund Claims: Examination and Appeal Procedures

Keith M. Jones
Keith M. Jones
Managing Director, WNTS
PricewaterhouseCoopers LLP
Kevin Curran
Kevin Curran
Managing Director, Tax Controversy and Regulatory Services
PricewaterhouseCoopers LLP
Michael Urban
Michael Urban
Managing Director, Managing Accounts
PricewaterhouseCoopers LLP
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