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PART VI. CORRECTION ON AUDIT (AUDIT CAP)

SECTION 13. DESCRIPTION OF AUDIT CAP

Internal Revenue Bulletin 2002-29 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Audit CAP requirements . .........................................................................................................................................p. 153 .02 Payment of sanction ................................................................................................................................................. p. 153 .03 Additional requirements ........................................................................................................................................... p. 153 .04 Failure to reach resolution ...................................................................................................................................... p. 153 .05 Effect of closing agreement . .................................................................................................................................... p. 153 .06 Other procedural rules . ........................................................................................................................................... p. 153

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▸Contents — Internal Revenue Bulletin 2002-29
Internal Revenue Bulletin 2002-29

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