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  2. Taxpayer Rights: How to Challenge a Decision By the IRS - AOL

    www.aol.com/finance/taxpayer-rights-challenge...

    When dealing with the Internal Revenue Service, taxpayers have certain rights listed in the Taxpayer Bill of Rights. The IRS wants every taxpayer to be aware of these 10 fundamental rights. One of...

  3. Appellate procedure in the United States - Wikipedia

    en.wikipedia.org/wiki/Appellate_procedure_in_the...

    Sometimes, the appellate court finds a defect in the procedure the parties used in filing the appeal and dismisses the appeal without considering its merits, which has the same effect as affirming the judgment below. (This would happen, for example, if the appellant waited too long, under the appellate court's rules, to file the appeal.)

  4. Private letter ruling - Wikipedia

    en.wikipedia.org/wiki/Private_letter_ruling

    Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. [1] A letter ruling is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a ...

  5. Coca-Cola to pay $6 billion in IRS back taxes case while ...

    www.aol.com/news/coca-cola-pay-6-billion...

    Coca-Cola Co. said Friday it will pay $6 billion in back taxes and interest to the Internal Revenue Service while it appeals a final federal tax court decision in a case dating back 17 years. The ...

  6. Independent Office of Appeals - Wikipedia

    en.wikipedia.org/wiki/Independent_Office_of_Appeals

    Appeals staff has been cut by nearly 40 percent, from 2,172 in fiscal 2010 to 1,345 in 2017. [9]Nina E. Olson, when she served as the IRS National Taxpayer Advocate, mentioned Appeals in her 2018 testimony before Congress, advising lawmakers, "Activities like outreach and education, congressional and media relations, examinations, and collections in a country as large and diverse as ours ...

  7. I’m a Tax Expert: Why You Should Take Your Time With Filing

    www.aol.com/finance/m-tax-expert-why-time...

    Tax season officially kicked off on Jan. 29 when the IRS began accepting federal returns. It ends on April 15, Tax Day, the deadline for all filings and payments for anyone not granted an ...

  8. Boechler v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Boechler_v._Commissioner

    It is regarding the statutory interpretation of 26 U.S.C. § 6330(c) and whether the tax court would have jurisdiction over petitions to the tax court if the petition exceeded the 30 days time frame. In a unanimous decision by the court, they ruled that 30 day timeline is non-jurisdictional and is protected by equitable tolling .

  9. 'This is a gift': The IRS is waiving $1 billion in ... - AOL

    www.aol.com/finance/gift-irs-waiving-1-billion...

    Millions of Americans who owe back taxes to Uncle Sam are being given what amounts to a “get out of jail free” card by the Internal Revenue Service (IRS).. The federal tax agency announced on ...