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Bulletin No. 2007-14 April 2, 2007

EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2007-14 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2007–30, page 883. This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code.

Rev. Proc. 2007–27, page 887. This procedure sets forth the elements of a safe harbor under section 527(1) of the Code for waiver of amounts due for failure to comply with certain reporting requirements due to reasonable cause but not willful neglect.

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