SECTION 8. PROCEDURE IN

AREA DIRECTOR’S OFFICE FOR DISPOSING OF CLAIMS

.01 If the Service has assessed the trust fund recovery penalty because of the failure of the taxpayer to respond to the notice of proposed assessment within the 60-day period (or 75-day period, if applicable) or on the basis of the decision of Appeals, the taxpayer generally must pay the appropriate portion of the penalty and file a claim for refund in order to pursue judicial review.

.02 Once an assessment has been made, the Service generally will not consider any claim for abatement unless the taxpayer establishes to the compliance area

2005–24 I.R.B. 1235 June 13, 2005