The essence, then, of process consent, is to allocate responsibility over a given domain of knowledge to a body, whether already in existence, such as the courts, or new, such as a scientific board, with expertise or experience at dealing with questions in that domain.
We have used xenotransplantation here as an example through which to illustrate the complexity of process consent for any new technology.
Although we have sketched out the concerns that need to be addressed at the process consent level and have even suggested some mechanisms that may be able to act as vehicles for that consent, we do not claim to have fully set out either the concerns or the options.
6601(c) exists to encourage the Service to promptly process consents
to assess tax and that when a taxpayer executes a Form 870 or other consent to assess a deficiency, the interest-free period provided by Sec.