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SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-13 · 2026-10-03 edition · updated 2026-10-04 · United States

The purpose of this revenue procedure is to provide procedures for taxpayers to make, withdraw, or identify deposits to suspend the running of interest on potential underpayments under new section 6603 of the Internal Revenue Code. This revenue procedure supersedes Rev. Proc. 84–58, 1984–2 C.B. 501, which provides procedures for taxpayers to make remittances to suspend the running of interest on deficiencies. This revenue procedure also invites comments from the public regarding rules and standards relating to new section 6603.

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▸Contents — Internal Revenue Bulletin 2005-13
Internal Revenue Bulletin 2005-13

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