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SECTION 14. RECORD-KEEPING

Internal Revenue Bulletin 2005-2 · 2026-10-03 edition · updated 2026-10-04 · United States

REQUIREMENTS

.01 No aspect of the PFA process will affect the record-keeping requirements imposed by any section of the Internal Revenue Code.

.02 The taxpayer must maintain a copy of the PFA supporting documents and books of account and records to enable the Service to ensure the taxpayer’s compliance with the PFA. These records may be specified in the PFA itself or in separate agreements.

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▸Contents — Internal Revenue Bulletin 2005-2
Internal Revenue Bulletin 2005-2

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