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SECTION 3. CHANGES

Internal Revenue Bulletin 2003-32 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure supersedes Revenue Procedure 2000–15, changing the following:

.01 Section 4.01 of this revenue procedure adds a new threshold requirement under section 4.01(7).

.02 Section 4.03(2)(a)(iii) of this revenue procedure revises the weight given to the knowledge or reason to know factor.

.03 Section 4.04 of this revenue procedure broadens the availability of refunds if equitable relief is granted under section 66(c) or section 6015(f).

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▸Contents — Internal Revenue Bulletin 2003-32
Internal Revenue Bulletin 2003-32

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