2022-21826: Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction
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This document contains a correction to a notice of proposed rulemaking and notice of public hearing (REG-125693-19) that were published in the Federal Register on Tuesday, September 13, 2022. The proposed regulations are related to the IRS Independent Office of Appeals' resolution of Federal tax controversies without litigation and related to requests for referral to that office following the issuance of a notice of deficiency to a taxpayer by the IRS.
The agency’s own summary, as published.
What this changes
Amends 1 part of the Code of Federal Regulations — the standing rules this notice rewrites.
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