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PART VI. CORRECTION ON AUDIT (AUDIT CAP)

SECTION 15. AUDIT CAP SANCTION

Internal Revenue Bulletin 2000-6 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Determination of sanction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 535 .02 Factors considered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 535

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