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PART VI. CORRECTION ON AUDIT (AUDIT CAP)

SECTION 13. DESCRIPTION OF AUDIT CAP

Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Audit CAP requirements .............................................................................................................................. 1070 .02 Payment of sanction . ................................................................................................................................... 1070 .03 Additional requirements . ............................................................................................................................. 1070 .04 Failure to reach resolution .......................................................................................................................... 1071 .05 Effect of closing agreement ......................................................................................................................... 1071 .06 Other procedural rules ................................................................................................................................ 1071

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▸Contents — Internal Revenue Bulletin 2003-25
Internal Revenue Bulletin 2003-25

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