Thoughts for a Single Level of Appeal

6 Pages Posted: 28 Nov 2014

See all articles by Frank Wolpe

Frank Wolpe

Bentley University - Graduate School, Graduate Tax Program

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

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

Frank Wolpe (Contact Author)

Bentley University - Graduate School, Graduate Tax Program ( email )

c/o 52 Hagen Road
Newton, MA 02459
United States

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