What is the standard used by an Appeals Officers when trying to decide whether to settle an issue with a taxpayer?
In my opinion, the standard(s) used by IRS whether to settle an issue with taxpayer are:
8.6.4.1 (10-26-2007) Fair and Impartial Settlements per Appeals Mission
8.6.4.1.2 (10-26-2007) Split-Issue Settlements
8.6.4.1.3 (10-26-2007) Nuisance Value Settlements
8.6.4.1.4 (10-26-2007) Judicial Attitude Towards Settlement
8.6.4.1.5 (10-26-2007) Burden of Proof
8.6.4.1.6 (10-26-2007) Case Evaluation for Settlement Purposes
8.6.4.1.7 (10-26-2007) Partial Settlements
8.6.4.1.8 (10-26-2007) Settlements That Affect Later Taxable Years
8.6.4.1.9 (12-17-2013) Disagreements to Appeals Determinations
Primary source: www.irs.gov
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