Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 9. AUDIT

Internal Revenue Bulletin 1997-21 · 2026-10-03 edition · updated 2026-10-04 · United States

PROTECTION FOR TAXABLE YEARS PRIOR TO YEAR OF CHANGE . . . . . . . . . . . . . . . . . . . . 19 .01 In general . . . . . . . . . . . . . . 19 .02 Exceptions . . . . . . . . . . . . . . 19 (1) Change not made or made improperly . . . . . . . . . 19 (2) Change in sub-method . 19 (3) Prior year Service-initiated change . . . 19 (4) Criminal investigation . 19

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▸Contents — Internal Revenue Bulletin 1997-21

Internal Revenue Bulletin 1997-21

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