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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 § 4972. The Plan Sponsor requests that the Service not pursue…

applies to situations where corrective contributions made in accordance with this submission would be nondeductible contributions for the year of correction and 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.)

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▸Contents — Internal Revenue Bulletin 2008-35

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