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8.7.4.1
(11-06-2007)
Information Covered on Appeals Estate and Gift Tax Cases
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This section covers the procedures used to process estate tax and gift tax cases. The information covers procedures from the
time the case is received in Appeals to the time the case is assessed and closed by Appeals.
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The beginning subsections address estate tax cases that are processed and closed agreed by Appeals without issuing a statutory
notice of deficiency. There are various subsections that address special issues that pertain to estate tax cases such as:
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Disclosure Rules
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Section 6161 Estate Tax Cases
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Section 6166 Elections
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Special Use Valuation under Section 2032A
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Restricted Interest Provisions
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Appeals Coordinated Issues
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Emerging Issues
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Following the estate tax case information are subsections that address gift tax cases processed and closed as agreed cases
by Appeals.
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The last subsections address procedures that apply to both estate and gift tax cases including the following:
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Statutory Notices of Deficiency
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Notice of Adjustment ( Form 1331) for Estate and Gift Tax Cases
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List of miscellaneous estate and gift tax case procedures found elsewhere in the IRM.
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