Skip to Main Content
 

Charles Ruchelman Comments on Proposed IRS Changes Likely to Increase Access to Appeals

March 28, 2018, Daily Tax Report

House lawmakers are shopping a bill that would broaden Congress's oversight of how taxpayers can appeal their tax disputes with the Internal Revenue Service.

The draft legislation, would provide more opportunities for taxpayers to resolve their cases at a newly named IRS Independent Office of Appeals, but could also create structures that are too formal or rigid, making it more difficult for appeals officers to reach settlements with taxpayers, practitioners told Bloomberg Tax.

“It cuts both ways,” said Charles M. Ruchelman, a member at Caplin & Drysdale, Chartered in Washington. “Seasoned appeals officers can be flexible with procedures. It's not good if they start to feel constrained by statutory or regulatory language.”

. . .

The appeals process has a lot of support from practitioners because it keeps the U.S. Tax Court from being overburdened with cases and it provides an impartial, cost-effective mechanism to reach a compromise, Ruchelman said. It's important that Congress carefully craft the legislation to maintain its independence and functionality, he said.

For the full article, please visit Bloomberg’s website (subscription required).

Excerpt taken from the article “Proposed IRS Changes Would Likely Increase Access to Appeals” by Laura Davison for Bloomberg Tax’s Daily Tax Report.

________________________________________________

About Caplin & Drysdale
Having celebrated our 50th Anniversary in 2014, Caplin & Drysdale continues to be a leading provider of legal services to corporations, individuals, and nonprofits throughout the United States and around the world. We are also privileged to serve as legal advisors to accounting firms, financial institutions, law firms, and other professional services organizations.

The firm's reputation over the years has earned us the trust and respect of clients, industry peers, and government agencies. Moreover, clients rely on our broad knowledge of the law and our keen insights into their business concerns and personal interests. Our lawyers' strong tactical and problem-solving skills -- combined with substantial experience handling a variety of complex, high stakes, matters in a boutique environment -- make us one the nation's most distinctive law firms.

With offices in New York City and Washington, D.C., Caplin & Drysdale's core practice areas include:
For more information, please visit us at www.caplindrysdale.com.
Washington, DC Office:
One Thomas Circle NW
Suite 1100
Washington, DC 20005
202.862.5000
New York, NY Office:
600 Lexington Avenue
21st Floor
New York, NY 10022
212.379.6000

___________________________

Disclaimer
This communication does not provide legal advice, nor does it create an attorney-client relationship with you or any other reader. If you require legal guidance in any specific situation, you should engage a qualified lawyer for that purpose. Prior results do not guarantee a similar outcome.

Attorney Advertising
It is possible that under the laws, rules, or regulations of certain jurisdictions, this may be construed as an advertisement or solicitation.
© 2018 Caplin & Drysdale, Chartered
All Rights Reserved.

Related Professionals

Related Practice Area(s)