Journal of Tax Practice & Procedure

Journal of Tax Practice & Procedure

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There were about 300 referrals to the Office in 2003 and 450-500 the year before. ... ATAO is not designed to provide more efficient service to taxpayers in cases where there is not disagreement within the IRS about ... 2004-2, IRB 2004-1, 83, 86, at As2; Chief Counsel Directives Manual CCDM 39.7.3(1). ... 14 The procedures for requesting a LTR are always issued in the first revenue procedure of the year.

Title:Journal of Tax Practice & Procedure
Publisher: - 2003


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