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26 CFR 601.201: Rulings and determination letters. Rev. Pro. 97 6 Tables OF CONTENTS SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? SECTION 2. WHAT CHANGES HAVE BEEN MADE TO THIS PROCEDURE?
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What is revenue procedure 6?
Revenue Procedure 6 is a guidance provided by the IRS that outlines the procedures taxpayers must follow when requesting relief from an income tax return filing deadline.
Who is required to file revenue procedure 6?
Taxpayers who need to request relief from an income tax return filing deadline are required to file revenue procedure 6.
How to fill out revenue procedure 6?
To fill out revenue procedure 6, taxpayers must follow the instructions provided by the IRS and include all necessary information and supporting documentation.
What is the purpose of revenue procedure 6?
The purpose of revenue procedure 6 is to provide taxpayers with a process to request relief from an income tax return filing deadline in certain situations.
What information must be reported on revenue procedure 6?
Taxpayers must report their name, taxpayer identification number, the tax year for which relief is being requested, and the reason for the request.
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