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This document contains proposed regulations relating to the notice that the IRS must provide to a taxpayer in advance of IRS contact with a third party with respect to the determination or collection of the taxpayer's tax liability, to reflect amendments made to the applicable tax law by the Taxpayer First Act of 2019. The regulations would affect taxpayers to whom the IRS must provide advance notice of IRS contact with such third parties.
Published
Mar 22, 2024
Comments Close
May 21, 2024
Citation
89 FR 20371
Agencies
2
Full text not available in our database.
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REG-117542-22
1545-BQ96
26 CFR 301