Jean Pawlow addressed proposed new IRS procedures which can refer cases not heard for settlement before going to the Tax Court back to Appeals after docketing. „The rules for moving [a case] from Tax Court back to Appeals were somewhat vague” before, Ms. Pawlow explained. „I’ve definitely had situations [when] the Exam team has essentially told a taxpayer that if they did not sign an extension to the statute of limitations that . . . the taxpayer would not be able to go to Appeals.”
