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Introduction

SECTION 4. PROCEDURES FOR

Internal Revenue Bulletin 2005-28 · 2026-10-03 edition · updated 2026-10-04 · United States

ESTABLISHING LACK OF WILLFUL NEGLECT

.01 In determining whether a failure to timely pay the correct rebate amount was due to willful neglect, the Service will consider the following factors:

(1) The unpaid rebate amount;

July 11, 2005 84 2005–28 I.R.B.

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▸Contents — Internal Revenue Bulletin 2005-28
Internal Revenue Bulletin 2005-28

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