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SECTION 1. PURPOSE

Internal Revenue Bulletin 1998-43 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides taxpayers with instructions for entering into an agreement with the Internal Revenue Service under § 6212(d) of the Internal Revenue Code to rescind a notice of deficiency. This revenue procedure clarifies, modifies, and supersedes Rev. Proc. 88– 17, 1988–1 C.B. 692.

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▸Contents — Internal Revenue Bulletin 1998-43
Internal Revenue Bulletin 1998-43

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