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    Tax Partner Buddy Sanders Quoted in Law360 on Importance of Appeals Process Overhaul in IRS Legislation

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    Buddy Sanders, a Partner in Locke Lord’s Tax Department and Chair of its Tax Controversy Section, was quoted in a Law360 article surrounding the four months Congress has left this session to pass IRS overhaul legislation. Although the House passed its version of the Taxpayer First Act unanimously in April 2018, and senators from both parties introduced their own version of that bill, there is speculation that time is running out to pass the bills this session. Sanders told Law360 that one aspect of the IRS legislation that could potentially have immediate consequences for practitioners is the overhaul of the appeals process. Sanders said, “They want to ensure the taxpayer has the right to an appeal. And if [the taxpayer] doesn’t get it, [the IRS needs] to explain why.”

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