SECTION 8. SIMULTANEOUS APPEALS PROCEDURE
Internal Revenue Bulletin 2002-31 · 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
August 5, 2002 242 2002–31 I.R.B.
(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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