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PART II

SECTION 2. CHANGES

Internal Revenue Bulletin 2007-1 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In general . This revenue procedure is a general update of Rev. Proc. 2006–8, 2006–1 I.R.B. 245. .02 Section 6.10 is revised to reflect section 507 termination cases now being handled by EO Determinations.

.03 Section 10.01 is revised to include determination letters.

.04 Section 10.02(1)(b) is clarified as to when a refund of user fees will not be issued.

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▸Contents — Internal Revenue Bulletin 2007-1
Internal Revenue Bulletin 2007-1

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