SECTION 6. EFFECTIVE DATE
Internal Revenue Bulletin 2007-9 · 2026-10-03 edition · updated 2026-10-04 · United States
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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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