Section 5. Ineligible and

Internal Revenue Bulletin 2006-50 · 2026-10-03 edition · updated 2026-10-04 · United States

Non-participating Taxpayers

For taxpayers ineligible or not participating in this initiative, the IRS may: (a) conduct examinations; (b) determine the correct taxes, penalties, additions to tax; and, (c) issue a Notice of Deficiency.

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▸Contents — Internal Revenue Bulletin 2006-50

Internal Revenue Bulletin 2006-50

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