1. The IRS is expressly allowed to accept the tax claim.
  2. Evidentiary inadmissibility or Tax Discovery is eliminated.
  3. Tax Courts are authorized to promote conciliation hearings at any time during the first instance stage.
  4. The filing of an appeal for annulment (“recurso de casación en la forma”) against the first instance judgement issued by the Tax Court is now allowed, specifically regulating the grounds of origin. This appeal is known by the corresponding Court of Appeals.
  5. Tax Courts are obliged to publish their judgments.