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|Italian to English translations [PRO]|
|Italian term or phrase: P.V.C. (processo verbale di costatazione)|
|This term is used many times in an appeal brief objecting to a tax assessment. |
We're obviously talking about a tax inspector's report drawn up on the basis of an inspection but I need to know the precise US (i.e. IRS) equivalent of the term.
|English translation:Due Process Appeal. (See the second reference please.)|
Normally, the term should be a "Verbal Appeal Process", but for the description you give it may be the IRS's "Due Process Appeal".
The Due Process appeal provisions give taxpayers an opportunity for an independent review to ensure that the levy or lien action by Collection is warranted.
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