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revenue procedure 88 17
revenue procedure 88 17

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

Description

This revenue procedure clarifies modifies and supersedes Rev. Proc. 88 17 1988 1 C. B. 692. SECTION 2. See section 4. 05 4 of this revenue procedure. 03 Section 4. 03 of Rev. Proc. 88 17 is clarified to provide that the Service may initiate rescission of a notice of deficiency. If the taxpayer wishes to which may not be extended. SECTION 6. EFFECT ON OTHER REVENUE PROCEDURES Rev. Proc. 88 17 1988 1 C. B. 692 is ...
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