Skip to content

MENU

Ropes & Gray LLP logo
HomeAboutContactCOVID-19 Thought Leadership

Disputing Tax

Quarterly Insights from Ropes & Gray

Home » IRS Memo Sheds Light on Process for Designating Cases for Litigation

IRS Memo Sheds Light on Process for Designating Cases for Litigation

Photo of Richard Rowley
By Richard Rowley on October 29, 2020
Posted in Fall Newsletter 2020

The IRS recently published a memorandum that provides guidance on the process of designating certain cases or issues for litigation (the “IRS Memo”). When a case or issue is designated for litigation, a taxpayer’s ability to try to resolve that issue through the IRS Independent Office of Appeals (“Appeals”) is foreclosed. While IRS guidance on the process of designating cases or issues for litigation existed previously, the IRS Memo provides more transparency on certain details of the process, and clarifies the procedure if a taxpayer wishes to challenge a designation for litigation.

Please click here to read the full article.

Print:
Email this postTweet this postLike this postShare this post on LinkedIn
Photo of Richard Rowley Richard Rowley
Read more about Richard Rowley
Related Posts
Coronavirus Thought Leadership and Updates from the Biden Administration
December 16, 2021
Final BEAT Regulations Contain Promise and Pitfalls for Taxpayers
November 13, 2020
Notice 2020-75: The SALT Cap Does Not Apply to Income Tax Payments Made by Partnerships and S Corporations (in contrast to actual payments made by a partner or S corporation shareholder)
November 10, 2020

Stay Connected

RSS LinkedIn

Topics

Archives

Recent Updates

  • U.S. Executive Order on the Development of Digital Assets
  • Damages From Inherently Physical Injuries Are Not Taxable
  • Upcoming and Noteworthy Tax Controversy Events
  • New LB&I Campaign Consistent with Increased IRS Focus on Partnership Tax Compliance
  • Hughes v. Northwestern University: Key Takeaways for 401(k) and 403(b) Plan Sponsors and Fiduciaries

Disputing Tax

Ropes & Gray LLP logo
RSS LinkedIn
DisclaimerPrivacy Policy
Copyright © 2023, Ropes & Gray LLP. All Rights Reserved.
Law blog design & platform by LexBlog LexBlog Logo