Law Quadrangle (formerly Law Quad Notes)


Based on the introduction to Professor Wright's new work: Needed Changes in Internal Revenue Service Conflict Resolution Procedures, published by the American Bar Foundation, which provided funds to assist the study.

Within the Internal Revenue Service, disputable income tax questions may be resolved at any one of several administrative levels. Each such tier differs from the others in terms of authority. In aggregate, however, they are expected to resolve issues efficiently, conveniently to both government and taxpayers, with justice in each case, uniformity among cases, and with a minimal burden being imposed on the judiciary.