Administrative, Procedural, and Miscellaneous Rev. Proc. 2016-30May 4th, 2016
FiledMay 4th, 2016
Administrative, Procedural, and Miscellaneous Rev. Proc. 2005-12December 22nd, 2004
FiledDecember 22nd, 2004program. If the taxpayer and the Service are able to resolve the examined issues before the returns that they affect are filed, this revenue procedure authorizes the taxpayer and the Service to memorialize their agreement by executing an LMSB Pre-Filing Agreement (PFA).