Friday, November 7, 2014

IRS Appeals Addresses Estate Tax Case Development (2014)

The IRS Office of Appeals has addressed estate tax case procedures in accordance with its new "judicial approach and culture (AJAC).  One new procedure is a reduction in the number of days remaining on the statute of limitations Appeals will hold the case.

Another feature is that under AJAC, Appeals will not return a case to examinations if the case file is not fully developed factually by exam.

There are only two IRS teams nationwide which handle all E&G appeals, but the staff is dispersed in Chicago, Dallas, Houston, Indianapolis, New York, Philadelphia and Jacksonville, Fla.

Interestingly over 50% of estate and gift tax returns are filed in California.