Thoughts for a Single Level of Appeal
6 Pages Posted: 28 Nov 2014
Date Written: 1978
Abstract
This was a proposal intended to consolidate what was known as the District Conference and the Appeals Division into a new and different single level of appeal. After the article was published, the proposal was adopted throughout the Internal Revenue Service. At the time, the author was a member of the IRS Commissioner's Advisory Group, known as CAG.
Keywords: IRS
JEL Classification: H11
Suggested Citation: Suggested Citation
Wolpe, Frank, Thoughts for a Single Level of Appeal (1978). Taxes - The Tax Magazine, p. 267, May 1978, Available at SSRN: https://ssrn.com/abstract=2531123
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