Return filing requirements. The Service's acceptance of a taxpayer's request for a PFA does not suspend or waive the normal filing requirements for any tax returns that may be affected by the proposed PFA.
Appears in 9 contracts
Samples: Closing Agreement, Closing Agreement, Closing Agreement
Return filing requirements. The Service's ’s acceptance of a taxpayer's request ’s re- quest for a PFA does not suspend or waive the normal filing requirements for any tax returns that may be affected by the proposed pro- posed PFA.
Appears in 1 contract
Samples: Closing Agreement
