ARTICLE
1 November 2020

IRS Memo Sheds Light On Process For Designating Cases For Litigation

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Ropes & Gray LLP

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Ropes & Gray is a preeminent global law firm with approximately 1,400 lawyers and legal professionals serving clients in major centers of business, finance, technology and government. The firm has offices in New York, Washington, D.C., Boston, Chicago, San Francisco, Silicon Valley, London, Hong Kong, Shanghai, Tokyo and Seoul.
The IRS recently published a memorandum that provides guidance on the process of designating certain cases or issues for litigation (the "IRS Memo").
United States Litigation, Mediation & Arbitration

The IRS recently published a memorandum that provides guidance on the process of designating certain cases or issues for litigation (the "IRS Memo"). When a case or issue is designated for litigation, a taxpayer's ability to try to resolve that issue through the IRS Independent Office of Appeals ("Appeals") is foreclosed. While IRS guidance on the process of designating cases or issues for litigation existed previously, the IRS Memo provides more transparency on certain details of the process, and clarifies the procedure if a taxpayer wishes to challenge a designation for litigation.

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