AICPA letter supporting efforts by state CPA societies who advocate for providing a protest period of 90 days in all stages of the administrative appeals process, especially the period after the initial assessment, and also for an appeal of the final decision to an independent tribunal or tax court.
Advocacy
AICPA Position Paper on 90 days appeal process
Jun 24, 2025 · 224.8 KB Download
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Download the AICPA Position Paper on 90 days appeal process
File name: AICPA-position-paper-on-90-days-appeal-process.pdf
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