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SECTION 7. TAXPAYERS THAT
Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States
PAID A PENALTY BEFORE JUNE 4, 2001, THE DATE THIS REVENUE PROCEDURE IS PUBLISHED IN THE INTERNAL REVENUE BULLETIN
.01 For purposes of this section, a “prior taxpayer” is a taxpayer that paid the Dyed Fuel Penalty or the Refusal Penalty before June 4, 2001 (the date this revenue procedure is published in the Internal Revenue Bulletin), was denied an administrative appeal, and has not signed a closing agreement with respect to the penalty.
.02 A prior taxpayer that files a timely claim for a refund of a penalty may request an administrative appeal. The refund claim should state that the prior taxpayer desires an administrative appeal under this revenue procedure. Appeals will process this request under the provisions of sections 4, 5.01, 5.03, and 5.04 of this revenue procedure.
2001–23 I.R.B. 1323 June 4, 2001
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