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

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26 CFR 601.105 : Examination of returns and claims for refund , credit , or abatement; determination of cor rect tax liabilit y. (Also Part I , sections 6212; 301.6212­1) Rev. Proc. 98­54 SECTION 1. PURPOSE This revenue procedure provides taxpayers with instructions for entering into an agreement with the Internal Revenue Service under § 6212(d) of the Internal Revenue Code to rescind a notice of deficiency. This...
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