Thoughts for a Single Level of Appeal
6 Pages Posted: 28 Nov 2014
Date Written: 1978
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.
JEL Classification: H11
Suggested Citation: Suggested Citation