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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-21 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a simplified method for taxpayers to request relief for late filings under sections 1.897–2(g)(1)(ii)(A), 1.897–2(h), 1.1445–2(c)(3)(i), 1.1445–2(d)(2), 1.1445–5(b)(2), and 1.1445–5(b)(4) of the Income Tax Regulations.

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▸Contents — Internal Revenue Bulletin 2008-21
Internal Revenue Bulletin 2008-21

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