KPMG report: Underutilization of alternative dispute resolution programs
IRS alternative dispute resolution and prevention programs and how their underutilization impedes effective tax administration
KPMG report on IRS alternative dispute resolution and prevention programs
The IRS has developed a wide array of alternative dispute resolution and dispute prevention programs aimed at expediting case resolutions and easing the strain on the traditional disputes process. Issues that are unagreed following an examination proceed to consideration by the IRS Independent Office of Appeals and then, if needed, to litigation.
The menu of options—Accelerated Issue Resolution, early referral to Appeals, the Rapid Appeals Process, settlement pursuant to Delegation Order 4-24, and Fast Track Settlement, to name only some—can be bewildering. Not every procedure is available or appropriate in every case.
Read a July 2023 report* [PDF 58 KB] prepared by KPMG LLP that discusses IRS alternative dispute resolution and prevention programs and how their underutilization impedes effective tax administration.
* This article appears in International Tax Review (July 11, 2023) and is provided with permission.
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