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PART VI. CORRECTION ON AUDIT (AUDIT CAP)

SECTION 13. DESCRIPTION OF AUDIT CAP

Internal Revenue Bulletin 2016-42 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Audit CAP requirements ..................................................................................................................................................495 .02 Payment of sanction .........................................................................................................................................................495

Bulletin No. 2016–42 467 October 17, 2016

.03 Additional requirements ...................................................................................................................................................495 .04 Failure to reach resolution................................................................................................................................................495 .05 Effect of closing agreement .............................................................................................................................................495 .06 Other procedural rules ......................................................................................................................................................495

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▸Contents — Internal Revenue Bulletin 2016-42
Internal Revenue Bulletin 2016-42

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