On October 1 2025, the Internal Revenue Service (IRS) announced a new pilot program designed to make the IRS Post Appeals Mediation (PAM) process more attractive to taxpayers. The new procedures are ...

The Internal Revenue Service is starting to give taxpayers access to the official document from IRS Appeals Officers about why a determination was made for or against them. The move comes after years ...

The IRS Independent Office of Appeals announced a significant update to its alternative dispute resolution (“ADR”) offerings with the launch of a two-year post appeals mediation (“PAM”) pilot program.

Starting October 1, 2025, the IRS launched a two-year pilot program that could save taxpayers significant time and money in resolving tax disputes. The enhanced Post Appeals Mediation (PAM) program ...

On June 12, 2025, the U.S. Supreme Court issued a significant decision in Commissioner of Internal Revenue v. Zuch, clarifying the jurisdictional boundaries of the U.S. Tax Court in Collection Due ...

The Tax Court rejected a taxpayer’s arguments that officers and team managers in the IRS Independent Office of Appeals are officers of the United States under the U.S. Constitution’s Appointments ...

The Supreme Court on Thursday held that the Tax Court lacked jurisdiction over a taxpayer’s collection due process (CDP) appeal of a proposed tax levy once the underlying tax liability was satisfied, ...