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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2016-15 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure updates Rev. Proc. 87–24, 1987–1 C.B. 720, to clarify and describe the practices for the administrative appeals process in cases docketed in the United States Tax Court (Tax Court). The purpose of this revenue procedure is to facilitate effective utilization of administrative appeals and achieve earlier development and disposition of Tax Court cases.

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▸Contents — Internal Revenue Bulletin 2016-15
Internal Revenue Bulletin 2016-15

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