SECTION 2. BACKGROUND

Internal Revenue Bulletin 2007-4 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In Rev. Proc. 2001–22, 2001–1 C.B. 745, the Service provided procedures for LMSB taxpayers to request an examination and resolve specific issues relating to returns that were neither due (taking into account any extensions of time to file) nor filed.

.02 Because Rev. Proc. 2001–22 limited the eligible years for the PFA program

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▸Contents — Internal Revenue Bulletin 2007-4

Internal Revenue Bulletin 2007-4

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