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Part IV. Applicable Federal Interest Rates

SECTION 3. REQUIREMENTS FOR

Internal Revenue Bulletin 2008-13 · 2026-10-03 edition · updated 2026-10-04 · United States

CLAIMS FOR CREDIT OR REFUND SUBJECT TO THIS NOTICE

All claims for credit or refund subject to this notice shall be filed with the Ogden Service Center at the following address:

Internal Revenue Service Center 1973 North Rulon White Road Ogden, UT 84201

The claim for credit or refund shall indicate at the top “Refund-Research Credit” and include a copy of the Form 6765, Credit for Increasing Research Activities (if any), filed with the original return and an amended Form 6765.

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▸Contents — Internal Revenue Bulletin 2008-13
Internal Revenue Bulletin 2008-13

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