SECTION 1. PURPOSE
Internal Revenue Bulletin 2008-2 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice provides guidance to the public on how to file claims under Internal Revenue Code section 7623 as amended by the Tax Relief and Health Care Act of 2006, Pub. L. No. 109–432 (120 Stat. 2958) (the Act) enacted on December 20, 2006.
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