The Assistant Treasurer, on Friday released the Inspector-General of Taxation's (IGOT) Review into the Management of Tax Disputes. The IGOT recommends the Government consider creating a separate Appeals Group within the ATO, headed by a new Second Commissioner, responsible for managing tax disputes for all taxpayers, and establishing a framework for the development of communication protocols between the Appeals Group and other areas of the ATO to ensure that the Appeals Group is independent in its dispute resolution function. The IGOT's report will be considered by the House of Representatives Standing Committee on Tax and Revenue as part of its Inquiry into Tax Disputes. The Government will respond after the Committee's inquiry is complete.