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Introduction

SECTION 3. SCOPE

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

The procedures in this revenue procedure apply to trust fund recovery penalty cases relating to employment and excise taxes imposed under the Internal Revenue Code, except when collection is in jeopardy.

See section 6672(c) for procedures relating to a stay of collection if a bond is furnished. See section 6672(d) for provisions regarding the right to contribution if more than one person is liable for the trust fund recovery penalty. See section 6672(e) for rules regarding the exception for voluntary board members of tax-exempt organizations.

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

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