Section 106 Review

Section 106 Review refers to a part of the U.S. tax code that allows taxpayers to challenge or review the Internal Revenue Service's (IRS) assessment of their tax return. This process enables individuals to clarify or dispute any discrepancies regarding their tax obligations. It ensures that taxpayers have an opportunity to provide additional information or correct mistakes before the IRS finalizes any judgment. The aim is to promote fairness and accuracy in tax assessments, helping taxpayers understand their rights and responsibilities regarding their income tax.