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SECTION 1. PURPOSE AND SCOPE

Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure informs taxpayers how to request an administra

tive appeal of the penalties imposed by § 6715 of the Internal Revenue Code relating to the misuse of dyed diesel fuel and kerosene (the Dyed Fuel Penalty) and §§ 4083(c)(3) and 7342 relating to the refusal to admit entry for purposes of inspecting facilities and equipment and taking and removing fuel samples (the Refusal Penalty). This revenue procedure also explains how the Office of Appeals (Appeals) resolves these appeals.

.02 An appeal request may be made to Appeals before payment of the Dyed Fuel Penalty or the Refusal Penalty according to the provisions of this revenue procedure. Special rules, which are described in section 7 of this revenue procedure, apply to taxpayers that paid a penalty before June 4, 2001, the date this revenue procedure is published in the Internal Revenue Bulletin.

.03 In all cases, an appeal request made under this revenue procedure is:

(1) Optional, and (2) Initiated by the taxpayer.

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▸Contents — Internal Revenue Bulletin 2001-23
Internal Revenue Bulletin 2001-23

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