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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2007-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for any rescission request that relates to a section 6707 or 6707A penalty for which notice and demand, or payment, is made after October 22, 2004.

2007–9 I.R.B. 617 February 26, 2007

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▸Contents — Internal Revenue Bulletin 2007-9

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