Eligible taxpayers. This revenue procedure applies to taxpayers under the jurisdiction of LMSB that desire to resolve through a PFA issues that otherwise may be the subject of a post-filing examination.
Appears in 6 contracts
Samples: Closing Agreement, Rev. Proc. 2005 12, Closing Agreement
Eligible taxpayers. This revenue procedure applies to taxpayers under the jurisdiction of LMSB that desire to resolve through a PFA issues that otherwise may be the subject of a post-filing examinationexamination through a PFA.
Appears in 1 contract
Samples: Closing Agreement
Eligible taxpayers. This revenue procedure applies to all taxpayers under the jurisdiction of the LMSB that desire to resolve advance through a an LMSB PFA the pre-filing resolution of issues that may otherwise may be the subject of a post-filing examination.
Appears in 1 contract
Samples: Closing Agreement