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Introduction

SECTION 5. EFFECTIVE DATE

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

This revenue procedure applies to all requests for relief received after June 26, 2008. Taxpayers that have ruling requests pending as of May 27, 2008, are not required to use the procedures of this revenue procedure. However, if taxpayers have not received a determination of their request as of May 27, 2008, they may withdraw their request consistent with the procedures in Rev. Proc. 2008–1, 2008–1 I.R.B. 1, (or any succeeding document). In that event, the IRS will refund the taxpayer’s user fee.

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

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