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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SEC. 8. SIMULTANEOUS APPEALS PROCEDURE

Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 General .02 Time for Requesting the Simultaneous Appeals Procedure

(a) When Filing For Competent Authority Assistance (b) After Filing For Competent Authority Assistance .03 Cases Pending in Court .04 Request for Simultaneous Appeals Procedure .05 Role of Appeals in the Competent Authority Process

(a) Appeals Process (b) Assistance to U.S. Competent Authority .06 Denial or Termination of Simultaneous Appeals Procedure

(a) Taxpayer’s Termination (b) Service’s Denial or Termination .07 Returning to Appeals .08 Appeals Consideration of Non-Competent Authority Issues

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▸Contents — Internal Revenue Bulletin 1996-3
Internal Revenue Bulletin 1996-3

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