New administrative appeals
  1. Hierarchical appeal
    • Proceeds against decisions which, in resolving a Voluntary Administrative Reconsideration (“RAV”, for its Spanish acronym), they contain defects or errors of law.
    • While its resolution is pending, it suspends the term to file a tax claim.
  2. Taxpayers’ rights protection appeal
    • It proceeds against acts or omissions of the IRS that infringe the taxpayer’s rights.
    • Proceed with the corresponding Regional Director or National Director of the IRS.
    • The resolution that resolves the appeal may be claimed before the Tax Courts.

The Project increases the digitalization of tax compliance (e.g., personal electronic file, e-mail notifications, document authorizations).