Service formally establishes appeals arbitration program.
The Tax Adviser › Vol. 28 Nbr. 1, January 1997
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Extract
Service formally establishes appeals arbitration program.
In Rev. Proc. 2006-44, the Service formally established the Appeals Arbitration Program (AAP), under which the IRS and the taxpayer agree to have a third party make a decision about a factual issue that will be binding on both of them.
Background In Ann. 2000-4, the Service announced that it was establishing a two--year pilot program testing a binding arbitration procedure, effective Jan. 18, 2000. Ann. 2002-60 extended that two-year test for an ad...See the full content of this document
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