Gift tax mediations reach settlements

Business Valuation UpdateVol. 2 No. 7
July 1996
Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA
dispute resolution


The purpose of IRS Office of Chief Counsel Notice N(35)000-135 dated October 13, 1995, was “to outline general considerations for the use of mediation to resolve Tax Court cases.” The IRS and taxpayer ...