Sec. 102. Report on opportunity for hearing by the IRS Office of Appeals
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/bill/114/s/3156/pcs/section-102·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Not later than 12 months after the date of the enactment of this Act, the Comptroller General shall submit a report to the applicable Congressional committees which evaluates— the reasoning put forth by the Internal Revenue Service for denying taxpayers an opportunity for administrative review through the Internal Revenue Service Office of Appeals, the process used by the Internal Revenue Service for designating a case for litigation, including the methodology by which the Internal Revenue Service determines— whether designating a case for litigation is in the interest of sound tax administration, and whether there is a critical need for enforcement activity with respect to legal issues raised in a case, the result of cases designated for litigation over the preceding 10 years, including cases in which a settlement was subsequently reached, taxpayer access to the Internal Revenue Service Office of Appeals, including— a comparison between States in which an Appeals Officer or a Settlement Officer has a permanent presence and States in which no such officer has a permanent presence, and the effect on taxpayers in States in which an Appeals Officer or a Settlement Officer does not have a permanent presence, and any relevant factors relating to resolution of cases by the Internal Revenue Service Office of Appeals, including the average amount of time for a taxpayer to initially meet with an Appeals Officer or a Settlement Officer, the average amount of time required to resolve a case, geographic and technological constraints, and taxpayer satisfaction with the appeals process of the Internal Revenue Service.