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PART III. PROCESSING DETERMINATION LETTER REQUESTS

SECTION 20. EXHAUSTION p. 228 .01 In general

Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States

OF ADMINISTRATIVE REMEDIES .02 Steps for exhausting administrative remedies

.03 Applicant’s request for § 7805(b) relief

.04 Interested parties

.05 Deemed exhaustion of administrative remedies

.06 Service must act on appeal

.07 Service must act on § 7805(b) request

.08 Effect of technical advice request

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▸Contents — Internal Revenue Bulletin 2001-1
Internal Revenue Bulletin 2001-1

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