PART III. REQUEST(S) FOR EXCISE TAX RELIEF
Internal Revenue Bulletin 2008-35 · 2026-10-03 edition · updated 2026-10-04 · United States
□ Excise tax pursuant to § 4979. The Applicant requests that the Service not pursue the…¶
only to failures to satisfy the nondiscrimination test for elective deferrals. See section 6.09(4) of Rev. Proc. 2008–50 for an example of a situation where a request for relief under § 4979 would be considered. Please enclose a written explanation in support of your request for relief from this excise tax.)
□ Excise tax pursuant to § 4972. The Applicant requests that the Service not pursue the…¶
to situations where corrective contributions made in accordance with this submission would be nondeductible contributions for the year of correction and thus would be subject to the excise tax under § 4972. See section 6.09(3) of Rev. Proc. 2008–50. Please enclose a written explanation in support of your request for relief from this excise tax.)
2008–35 I.R.B. 540 September 2, 2008
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