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26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, 911, 1.911 1) Rev. Pro. 2000 14 SECTION 1. PURPOSE 01. This
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Revenue Procedure 14 provides guidelines and instructions for taxpayers on how to request certain types of relief or make certain elections for tax purposes.
Revenue Procedure 14 may need to be filed by taxpayers who qualify for specific relief or wish to make particular elections as outlined in the procedure.
To fill out revenue procedure 14, taxpayers should follow the instructions provided in the procedure itself, which may involve submitting forms, supporting documentation, and any necessary fees.
The purpose of revenue procedure 14 is to establish a standard process for taxpayers to request relief or make elections in certain tax-related situations, ensuring consistency and clarity for both taxpayers and the Internal Revenue Service (IRS).
The specific information required to be reported on revenue procedure 14 will depend on the relief or election being sought. Taxpayers should refer to the procedure itself for the necessary details.
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