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PART VI. CORRECTION ON AUDIT (AUDIT CAP)

SECTION 14. DESCRIPTION OF AUDIT CAP

Internal Revenue Bulletin 1998-12 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Audit CAP requirements. .02 Payment of sanction. .03 Additional requirements. .04 Failure to reach resolution. .05 Effect of closing agreement. .06 Other procedural rules.

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▸Contents — Internal Revenue Bulletin 1998-12
Internal Revenue Bulletin 1998-12

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