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SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2012-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for requests for relief filed on or after

[INSERT DATE REVENUE PROCE- DURE IS RELEASED TO THE PUB- LIC] . In addition, this revenue procedure is effective for requests for equitable relief pending on [INSERT DATE REVENUE PROCEDURE IS RELEASED TO THE PUBLIC], whether with the Service, the Office of Appeals, or in a case docketed with a Federal court.

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▸Contents — Internal Revenue Bulletin 2012-4
Internal Revenue Bulletin 2012-4

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