Unlitigated Federal Tax Appeals Procedure, The

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Authors

Croasman, Homer O.

Issue Date

1973

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6

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Journal Article

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INTRODUCTION|This article will describe that part of the federal tax appeals procedure that settles 96 per cent of all federal tax controversy, namelv: the internal Revenue Service (Service) District Conference Staff and the Regional Appellate Division. These two primary forums of tax appeal hear all unlitigated tax disputes involving income, estate, gift, excise, wagering, highway use, narcotic drugs and marijuana, private foundation and emploment taxes. They do not hear alcohol, tobacco or firearms tax cases...

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6 Creighton L. Rev. 303 (1972-1973)

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Creighton University School of Law

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