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PART VI. CORRECTION ON AUDIT (AUDIT CAP)

SECTION 13. DESCRIPTION OF AUDIT CAP

Internal Revenue Bulletin 2018-42 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Audit CAP requirements ......................................................................................................................................................640 .02 Payment of sanction .............................................................................................................................................................640 .03 Additional requirements .......................................................................................................................................................640 .04 Failure to reach resolution....................................................................................................................................................640 .05 Effect of closing agreement .................................................................................................................................................640 .06 Other procedural rules ..........................................................................................................................................................640

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▸Contents — Internal Revenue Bulletin 2018-42
Internal Revenue Bulletin 2018-42

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