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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-12 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides that the Internal Revenue Service will not challenge the accuracy of income tax returns filed in compliance with Notice 2008–28, 2008–10 I.R.B. 546, by eligible individuals who enter $1.00 in adjusted gross income solely for purposes of effectuating the electronic filing of the return.

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▸Contents — Internal Revenue Bulletin 2008-12
Internal Revenue Bulletin 2008-12

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