Analysis

Facebook Row May Expand Access To IRS Appeals Process

Law360 (March 26, 2018, 7:52 PM EDT) -- An argument brewing in a California federal court over whether taxpayers are guaranteed access to an appeals process during disputes with the Internal Revenue Service has the potential to expand taxpayer options for reaching settlements without the costs associated with litigation.

Facebook Inc. sued the revenue agency in November, saying that it was arbitrarily denied access to the IRS Office of Appeals following an audit despite Congress’ enactment of the Taxpayer Bill of Rights in 2015, which the social media company said guarantees taxpayers the right to an independent administrative settlement forum.

The IRS disagrees that TBOR gave such an unqualified...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Related

Sections

Case Information

Case Title

Subscribers Only

Case Number

Subscribers Only

Court

California Northern

Nature of Suit

Other Statutes: Administrative Procedures Act/Review or Appeal of Agency Decision

Judge

Subscribers Only

Date Filed

November 8, 2017

Law Firms

Companies

Government Agencies