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SECTION 9. NO LMSB PFA
Internal Revenue Bulletin 2001-9 · 2026-10-03 edition · updated 2026-10-04 · United States
.04 Withdrawal . Notwithstanding the LMSB PFA program. The information withdrawal by either the taxpayer or the collected under section 6 will be used to
.01 Accelerated issue resolution . If the Service of any or all of the issues in the resolve the taxpayer’s issue and to support Service and the taxpayer cannot agree request for an LMSB PFA, the user fee any PFA entered into between the taxpayupon and execute an LMSB PFA with paid by the taxpayer generally will not be er and the Service. The record keeping
February 26, 2001 750 2001–9 I.R.B.
.02 Notwithstanding the withdrawal by either the taxpayer or the Service of any or all the issues in the request for an LMSB PFA, the taxpayer’s agreement under section 4.04 of this revenue procedure will remain effective.
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