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Introduction

SECTION 10. EFFECTIVE DATE

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

This revenue procedure is effective for all trust fund recovery penalties proposed on or after May 20, 2005.

DRAFTING INFORMATION

The principal author of this revenue procedure is Kevin Connelly of the Office of the Associate Chief Counsel (Procedure & Administration). For further information regarding this revenue procedure, contact Mr. Connelly at (202) 622–3630 (not a toll-free call).

edge and belief, they are true, correct, and complete.”

.03 A taxpayer may contest all of the periods listed in the notice in a single protest; however, if the proposed penalty for any one of the periods is more than $25,000, the taxpayer must submit a formal written protest described in section 5.02.

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▸Contents — Internal Revenue Bulletin 2005-24
Internal Revenue Bulletin 2005-24

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