This Announcement describes a process for quickly resolving certain IRS-related Disputes connected with a taxpayer's Bankruptcy Case. This administrative process does not alter existing Bankruptcy Court jurisdiction or procedures.
Debtors can be individuals, corporations, trusts, or partnerships.
This process is being tested as a response to the growing volume of bankruptcy cases nationwide. These procedures provide for a thorough review of the debtor's dispute with the Service and offer an expedited appeal of any adverse determination. Service representatives will have substantial authority to settle disputes under these procedures as well as the authority to make all appropriate changes to taxpayer accounts. This process is designed to resolve disputes between the Service and a debtor or a debtor's estate at the earliest possible date after the debtor has commenced the bankruptcy proceeding. Only the debtor or the debtor's estate may seek resolution of the issue with the Service by following the procedures set forth in this announcement.