26 C.F.R. §601.106 - Appeals functions

Cite as26 C.F.R. §601.106
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
63 cases
  • Loving v. Internal Revenue Serv., Civil Action No. 12–385(JEB).
    • United States
    • United States District Courts. United States District Court (Columbia)
    • February 1, 2013
    ...601.106. While “[p]roceedings before Appeals are informal,” taxpayers may “designate a qualified representative to act for them.” 26 C.F.R. § 601.106(c). (The taxpayer may then pursue appeals outside the IRS in the U.S. Tax Court, the U.S. Claims Court, or a federal district court. See26 C.......
  • Canada v. United States
    • United States
    • United States Courts of Appeals. United States Court of Appeals (5th Circuit)
    • February 20, 2020
    ...the IRS Appeals Office; this administrative review does not require the taxpayer to first pay the assessed amount. See 26 C.F.R. §§ 601.105, 601.106 ; see also Diversified Grp. Inc. v. United States , 841 F.3d 975, 980–81 (Fed. Cir. 2016). The taxpayer may also "pay the [full amount of tax ......
  • Turner v. U.S., 2:04-CV-855.
    • United States
    • United States District Courts. 6th Circuit. United States District Courts. 6th Circuit. Southern District of Ohio
    • April 13, 2005
    ...or refusal to comply with the tax laws because of moral, religious, political, constitutional, conscientious, or similar grounds." 26 C.F.R. 601.106(b) (2004); see also Jewett v. C.I.R., 292 F.Supp.2d 962, 966 (N.D.Ohio Here, the Appeals Office declined Turner's request for an in-person hea......
  • Dow Chemical Co. and Subsidiaries v. U.S., 00-10331-BC.
    • United States
    • United States District Courts. 6th Circuit. United States District Court (Eastern District of Michigan)
    • March 31, 2003
    ...appeal right, which is the right to an administrative appeal to the IRS's Appeals office, provided that a protest is filed. Id; Treas. Reg. § 601.106(b). The regulations provide that, after review of any required written protest by the district director, the case and its administrative reco......
  • Request a trial to view additional results
2 firm's commentaries
  • Controversial IRS Appeals Conference Pilot Program Extended for Another Year
    • United States
    • JD Supra United States
    • May 16, 2019
    ...or Appeals could further invite Counsel from the Chief Counsel office of the IRS’s Large Business and International division. While 26 C.F.R. § 601.106(c) had already left the decision to include Examination at Appeals conferences to the discretion of Appeals officials, several taxpayers ex......
  • Tax Procedure Outline - Audit to Litigation
    • United States
    • Mondaq United States
    • June 10, 2004
    ...new issues unless the ground for opening the issue is a substantial one and the potential effect upon the tax liability is material. Treas. Reg. § 601.106(d)(1); IRM § Appeals consideration is not a continuation of the examination. New issues should not be raised for bargaining purposes. Mu......

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT