Washington Law Review


Melvin L. Sears


With the promulgation of Revenue Procedure 60-18 (published in IRB No. 1960-37, p. 61), the Internal Revenue Service has again instituted a procedure for the benefit of the taxpayers, the tax Bar, the Tax Court and the Service. The effective operation of this new procedure undoubtedly will prove to be of substantial benefit to all parties concerned by securing a fair and expeditious disposition, either by settlement or trial, of tax controversies before the Tax Court.

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