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rev proc on notice of deficiency rescision
rev proc on notice of deficiency rescision

Fillable Revenue Procedure 1998 - 54 - Rescission of deficiency notice.

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05 The Service will not rescind a notice of deficiency under the following circumstances 1 On the date of the rescission 90 days or less would remain before the expiration date of the period of limitations on assessment. See section 5. 03 of this revenue procedure. 04 In lieu of using a Form 8626 Agreement to Rescind Notice of Deficiency the use of an alternative document is authorized for rescission of a notice...
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