Penalty and Interest - Part 20
IRM 20.1.1.3.6.1 - Introduction and Penalty Relief regarding First Time Abate Policy Modified,Taxpayers Must Be Current with Filing & Pay Requirements
An IRM procedural update effective 04/05/2013 was issued to revise IRM 20.1.1.3.6.1 regarding First Time Abate Policy Modified, Taxpayers Must Be Current with Filing & Payment Requirements.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
Page Last Reviewed or Updated: 2013-04-16
