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Abbreviations›Notice 2007-22, 2007-10 I.R.B. 670

GIFT TAX

Internal Revenue Bulletin 2007-22 · 2026-10-03 edition · updated 2026-10-04 · United States

Frivolous tax return positions:

Arguments and schemes (Notice 30) 14, 883 That filing tax returns and paying federal tax are voluntary

(RR 20) 14, 863 Guidance Priority List, recommendations for 2007–2008 (Notice

  1. 21, 1287 Installment agreements, payment of tax liabilities (REG–100841–97) 12, 763 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
  2. 1, 1 Proposed Regulations:

26 CFR 301.6159–0, added; 301.6159–1, revised; 301.6331–4, revised; agreements for payment of tax liabilities in installments (REG–100841–97) 12, 763 Technical Advice Memoranda (TAMs) (RP 2) 1, 88

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