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Introduction

SECTION 7. DRAFTING

Internal Revenue Bulletin 2007-7 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Charles Wien of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this revenue procedure, contact Mr. Wien at (202) 622–3070 (not a toll-free call).

DRAFTING INFORMATION

The principal author of this revenue procedure is Katherine A. Hossofsky of the Office of the Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, please contact Ms. Hossofsky at (202) 622–8435 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also: Part I, §§ 6011, 6111, 6112; 1.6011–4, 301.6112–1.)

Rev. Proc. 2007–20

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▸Contents — Internal Revenue Bulletin 2007-7

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