SECTION 4. RELIEF PROCEDURE

Any taxpayer that receives a penalty

notice for a return period showing multiple failure-to-deposit penalties for any tax specified in section 3.01(2) of this revenue procedure that is required to be deposited after January 18, 1999, may, within 90 days of the date of the penalty notice, call the toll-free number shown on the penalty notice and designate the deposit period, or periods, within such specified return period to which the deposit(s) of, or credit(s) against, the tax for the return period are to be applied. To the extent that the taxpayer’s designation is within the scope of § 6656(e), the Service will adjust the multiple penalties to reflect the penalty amount due on the remaining failure(s) to deposit and so notify the taxpayer in writing.