New administrative appeals
- 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.
- 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).