EMPLOYMENT TAX

Internal Revenue Bulletin 2005-24 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2005–34, page 1233. This procedure sets forth updated procedures for appeals of proposed trust fund recovery penalty assessments arising under section 6672 of the Code. The procedures apply to trust fund recovery penalty cases relating to employment and excise taxes imposed under the Code, except when collection is in jeopardy. Rev. Proc. 84–78 superseded.

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▸Contents — Internal Revenue Bulletin 2005-24

Internal Revenue Bulletin 2005-24

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