Today, the IRS issued Notice 2015-72, which provides a proposed revenue procedure that would update Revenue Procedure 87-24. Revenue Procedure 87-24 describes the practices for the administrative appeals process in cases docketed in the U.S. Tax Court. According to the notice, Revenue Procedure 87-24 “needs to be updated to more accurately reflect the procedures utilized in managing the flow of docketed cases between the Office of Appeals . . . and the Office of Chief Counsel.” Comments on the procedures contained in the proposed update should be submitted by November 16.