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SECTION 4. SCOPE AND OBJECTIVE

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

.01 This revenue procedure applies to agreements to rescind a notice of deficiency mailed to a taxpayer pursuant to § 6212(a). This procedure does not apply to a Notice of Final Partnership Administrative Adjustment (FPAA) or to a Notice

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, sections 6212; 301.6212–1)

Rev. Proc. 98–54

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

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