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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-22 · 2026-10-03 edition · updated 2026-10-04 · United States

The purpose of this revenue procedure is to inform the trustee (or debtor in possession) representing the bankruptcy estate

of the debtor of the procedure to be followed in obtaining a prompt determination by the Service of any unpaid tax liability of the estate incurred during the administration of the case.

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▸Contents — Internal Revenue Bulletin 2006-22

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