Skip to content
ChatProjectCodes

bulletin Internal Revenue›Introduction

SECTION 7. REQUESTS FOR

Internal Revenue Bulletin 2001-40 · 2026-10-03 edition · updated 2026-10-04 · United States

COMMENTS

We anticipate that TEB VCAP will be expanded and refined over time based on experience and public comment. The Service welcomes comments regarding the format and operation of TEB VCAP. The Service requests comments on the existing remedial action provisions and existing closing agreement programs and procedures contained in regulations and other published guidance. The Service welcomes suggestions with regard to the general framework of closing agreement terms including whether standardized closing agreement terms and amounts should be specified for particular violations. The Service also requests comments regarding whether any of the provisions of the model closing agreement set forth in IRM 7.6.2 should be changed.

Comments should be submitted in writing within six months from the date this Notice appears in the Internal Revenue Bulletin. Comments should be sent to the following address:

Internal Revenue Service 1111 Constitution Avenue, N.W. Washington, D.C. 20224 Attn: Susan D. Ruth T:GE:TEB:O,

Rm. 5T2.

Comments may also be sent electronically via the Internet by selecting the “Tax Regs” option on the IRS Home Page, by submitting comments directly to the IRS Internet site at http://www.irs.gov/prod/ tax_regs/comments.html, or by e-mailing them to notice.comments@m1.irs. counsel.gov.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2001-40
Internal Revenue Bulletin 2001-40

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.