Internal Revenue Bulletin: 2005-24 |
June 13, 2005 |
Table of Contents
Rev. Proc. 2005-34 Rev. Proc. 2005-34
This procedure sets forth updated procedures for appeals of proposed trust fund recovery penalty assessments arising under section 6672 of the Code. The procedures apply to trust fund recovery penalty cases relating to employment and excise taxes imposed under the Code, except when collection is in jeopardy. Rev. Proc. 84-78 superseded.
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