Submission of Request. A request for a closing agreement which relates to a prior taxable period may be submitted at any time before a case with respect to the tax liability in- volved is docketed in the Tax Court of the United States. All closing agree- ments shall be executed on forms pre- scribed by the Internal Revenue Serv- ice. The procedure with respect to re- quests for closing agreements shall be under such rules as may be prescribed from time to time by the Commis- sioner in accordance with the regula- tions under this section.
Appears in 6 contracts
Samples: Closing Agreement, Closing Agreement, Closing Agreement
Submission of Request. A request for a closing agreement which relates to a prior taxable period may be submitted at any time before a case with respect to the tax liability in- volved is docketed in the Tax Court filed with a court of the United States. All The procedure with re- spect to requests for closing agree- ments shall be executed on forms pre- scribed by the Internal Revenue Serv- ice. The procedure with respect to re- quests for closing agreements shall be under such rules as may be prescribed from time to time by the Commis- sioner Administrator in accordance with the regula- tions regulations under this section.
Appears in 2 contracts
Samples: Closing Agreement, Closing Agreement
