The IRS's Tax Determination Authority
36 Pages Posted: 11 Jan 2018
Date Written: December 31, 2017
This paper discusses the IRS's procedures for reviewing and examining tax returns, negotiating tax liabilities after an audit, and the IRS's final determination subject to judicial review.
Keywords: administrative review, audit, examination, privilege, appeal, negotiation, determination, deficiency notice, notice of disallowance, refund claim
JEL Classification: K00, K01, K34, M48, H00, H1, H10, H11, H19, H2, H20, H22, H24, H26, H29, H83, K4, K40, K41, K42, K49
Suggested Citation: Suggested Citation