(7524) The Right to IRS Appeals Under 7803 & Appeals’ ADR Programs (Free CLE for Section Members)

June 14, 12–1 PM, FREE CLE: (7524) The Right to IRS Appeals Under 7803 & Appeals’ ADR Programs by Marissa Linius of Jacksonville, a senior manager in the tax controversy group in RSM US LLP’s Washington National Tax practice. Course number 7524 is approved for 1 CLE; 1 Tax Law certification credit. Tax Section members no charge; non-section members $75, which includes section membership. REGISTER

The Taxpayer First Act codified the IRS Independent Office of Appeals and its mission to resolve federal tax controversies without litigation. IRC § 7803(e)(4) provides that the Appeals resolution process shall generally be available to all taxpayers. The IRS issued proposed regulations in September of 2022 outlining limits on that general right, including a proposal that Appeals will not consider a taxpayer’s challenge to the validity of an IRS regulation. Learn more about the proposed regulations implementing the newly codified “right to Appeals” as well as the various Alternative Dispute Resolution (ADR) programs offered by Appeals and when to utilize them.

Free Zoom CLE for Tax Section members. Non-members register for only $75, which includes section membership.