美國財政部於 2025 年 1 月發布的規定對納稅人進入美國國稅局 (IRS) 獨立申訴辦公室的權利設定了新的限制，儘管公眾諮詢吸引了許多意見，呼籲增加申訴的權利。納稅人將被禁止提出憲法挑戰；對法規有效性的程序和實質挑戰；以及對通知或收入程序的程序有效性質疑。
US: New limits on taxpayer access to appeals board
Regulations published by the US Department of the Treasury in January 2025 impose new limits on taxpayers' access to the US Internal Revenue Service's (IRS’) Independent Office of Appeals, despite a public consultation attracting many comments calling for increased access to appeals. Taxpayers will be prevented from raising constitutional challenges; challenges to regulation validity based on both procedure and substance; and procedural validity challenges to notices or revenue procedures.
Sources:
Baker McKenzie
Vinson & Elkins