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Introduction

SECTION 7. COORDINATION WITH OTHER ADMINISTRATIVE OR JUDICIAL PROCEEDINGS

Internal Revenue Bulletin 2002-31 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Suspension of Administrative Action with Respect to U.S. Adjustments .02 Coordination with Appeals .03 Coordination with Litigation .04 Coordination with Other Alternative Dispute Resolution and Pre-Filing Procedures .05 Effect of Agreements or Judicial Determinations on Competent Authority Proceedings .06 Accelerated Competent Authority Procedure

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▸Contents — Internal Revenue Bulletin 2002-31

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