IRM Interim Guidance: Pilot to Test Paperless Process for Unagreed Cases (IRC §7803)

Revision to Internal Revenue Manual 8.2.1, 8.2.2, 8.7.11, 8.20.5, 8.20.6, 8.20.7 that would provide IRS Appeals’ steps and procedures for the paperless Appeals ECFI for LB&I RGS Examination cases pilot program, the IRS released October 5. IRS Independent Office of Appeals (Appeals) employees are participating in the nationwide pilot program to test the paperless process for unagreed cases received from LB&I Examination, the IRS noted. The guidance is applicable to LB&I RGS International Individual Compliance (IIC) cases only and excludes other large cases such as Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Bipartisan Budget Act of 2015 (BBA), ...