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Reject Accept This chart applies to claims on behalf of the United States (non-refund suits) and claims against the United States other than refund suits involving income, estate or gift taxes; includes compromises in § 6226 Partnership Proceedings, where the Government concession exceeds $2 million. Yes CivilChief Yes/No Associate AG Yes Yes AAG Office of Review Yes/No DAAG for Review Yes/No IRS Chief Counsel1 Yes No No No CivilChief No 1The Chief Counsel’s recommendation is not required in SOP cases that are compromised. However, when full concession of an issue or a case is proposed, the Trial Attorney must obtain a recommendation from Chief Counsel, except in cases involving liability under IRC § 6672.