SECTION 7. DRAFTING
Internal Revenue Bulletin 2012-21 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Julie Hanlon-Bolton of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Ms. Hanlon-Bolton at (202) 622–3040 (not a toll-free call).
tations made therein, and to the best of my knowledge and belief, they are true, correct, and complete.”
.02 The taxpayer must mail the letter to the address where the most current Form 8609, Low-Income Housing Credit Allo- cation and Certification, would be filed. For purposes of determining the 3-year period described in § 42(j)(6)(B)(i), the Secretary is deemed to be notified as of the postmark date of the letter. The instructions to Form 8609 contain the address for filing the most current Form 8609 and may be accessed electronically at: http://www.irs.gov/app/picklist/list/form- slnstructions.html .
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